<SEC-DOCUMENT>0001493152-21-022612.txt : 20210914
<SEC-HEADER>0001493152-21-022612.hdr.sgml : 20210914
<ACCEPTANCE-DATETIME>20210914061036
ACCESSION NUMBER:		0001493152-21-022612
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		63
CONFORMED PERIOD OF REPORT:	20210731
FILED AS OF DATE:		20210914
DATE AS OF CHANGE:		20210914

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Coda Octopus Group, Inc.
		CENTRAL INDEX KEY:			0001334325
		STANDARD INDUSTRIAL CLASSIFICATION:	SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
		IRS NUMBER:				342008348
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-38154
		FILM NUMBER:		211251162

	BUSINESS ADDRESS:	
		STREET 1:		3300 S HIAWASSEE RD.,
		STREET 2:		SUITE 104-105
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32835
		BUSINESS PHONE:		801-973-9136

	MAIL ADDRESS:	
		STREET 1:		3300 S HIAWASSEE RD.,
		STREET 2:		SUITE 104-105
		CITY:			ORLANDO
		STATE:			FL
		ZIP:			32835
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>form10-q.htm
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2021" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-roles="http://fasb.org/us-roles/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:CODA="http://codaoctopusgroup.com/20210731">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02A_US%2DGAAP%2D2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_031_CODA_codaoctopusgroup.com_20210731 -->
<!-- Field: Set; Name: xdx; ID: xdx_04A_20201101_20210731 -->
<!-- Field: Set; Name: xdx; ID: xdx_054_edei%2D%2DEntityCentralIndexKey_0001334325 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DDocumentFiscalPeriodFocus_Q3 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMC0zMQ== -->
<!-- Field: Set; Name: xdx; ID: xdx_05A_edei%2D%2DEntityEmergingGrowthCompany_false -->
<!-- Field: Set; Name: xdx; ID: xdx_05F_edei%2D%2DEntityInteractiveDataCurrent_No -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<!-- Field: Set; Name: xdx; ID: xdx_061_Integer_0_Integer -->
<body>
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityCentralIndexKey">0001334325</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:booleanfalse" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:DocumentFiscalPeriodFocus">Q3</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:CurrentFiscalYearEndDate">--10-31</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityInteractiveDataCurrent">No</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2021-07-31" id="xdx2ixbrl0115" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2021-05-012021-07-31" id="xdx2ixbrl0211" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2020-05-012020-07-31" id="xdx2ixbrl0212" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2019-11-012020-07-31" id="xdx2ixbrl0214" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2019-11-012020-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0350" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2019-11-012020-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0351" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2019-11-012020-01-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0353" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0356" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0357" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0358" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-02-012020-04-30_us-gaap_CommonStockMember" id="xdx2ixbrl0370" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0372" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0373" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-02-012020-04-30_us-gaap_CommonStockMember" id="xdx2ixbrl0376" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0377" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0379" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-02-012020-04-30_us-gaap_CommonStockMember" id="xdx2ixbrl0382" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0383" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0384" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember" id="xdx2ixbrl0396" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0398" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0399" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0404" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0405" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember" id="xdx2ixbrl0410" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0411" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0413" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember" id="xdx2ixbrl0416" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0417" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0418" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-11-012021-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0438" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0440" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0441" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-11-012021-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0444" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0445" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0447" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-01-31_us-gaap_CommonStockMember" id="xdx2ixbrl0450" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0451" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0452" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember" id="xdx2ixbrl0464" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0466" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0467" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0472" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0473" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-02-012021-04-30" id="xdx2ixbrl0474" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember" id="xdx2ixbrl0478" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0479" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0481" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember" id="xdx2ixbrl0484" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0485" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0486" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember" id="xdx2ixbrl0498" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-05-012021-07-31" id="xdx2ixbrl0508" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" id="xdx2ixbrl0513" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0514" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0522" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgramRecognizedAsIncome" contextRef="From2019-11-012020-07-31" id="xdx2ixbrl0558" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2020-11-01to2021-07-31" id="xdx2ixbrl0632" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2019-11-012020-07-31" id="xdx2ixbrl0633" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2021-07-31" id="xdx2ixbrl0747" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2021-07-31" id="xdx2ixbrl0767" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0850" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0855" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0860" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0865" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0885" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" id="xdx2ixbrl0888" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" id="xdx2ixbrl0889" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0890" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" id="xdx2ixbrl0891" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0910" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0955" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0960" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0965" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl0990" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" id="xdx2ixbrl1009" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1050" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1055" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1060" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1065" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1070" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1095" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1160" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1165" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1170" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" id="xdx2ixbrl1195" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" id="xdx2ixbrl1214" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember" id="xdx2ixbrl1274" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember" id="xdx2ixbrl1280" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember" id="xdx2ixbrl1298" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember" id="xdx2ixbrl1304" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember" id="xdx2ixbrl1308" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember" id="xdx2ixbrl1358" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember" id="xdx2ixbrl1364" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember" id="xdx2ixbrl1382" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember" id="xdx2ixbrl1388" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember" id="xdx2ixbrl1392" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember" id="xdx2ixbrl1442" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember" id="xdx2ixbrl1448" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember" id="xdx2ixbrl1466" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember" id="xdx2ixbrl1472" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember" id="xdx2ixbrl1526" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember" id="xdx2ixbrl1532" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember" id="xdx2ixbrl1550" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember" id="xdx2ixbrl1556" unitRef="USD" xs:nil="true"></ix:nonFraction>
  <ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember" id="xdx2ixbrl1560" unitRef="USD" xs:nil="true"></ix:nonFraction>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="coda-20210731.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2020-11-01to2021-07-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-09-14">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-09-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-10-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-10-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-10-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-10-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-01-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-01-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-01-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-01-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-01-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-01-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-02-012020-04-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-02-01</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-02-01</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-02-01</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-02-01</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-02-012020-04-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-02-01</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-04-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-01-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-01-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-02-012021-04-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-02-01</xbrli:startDate>
        <xbrli:endDate>2021-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-02-01</xbrli:startDate>
        <xbrli:endDate>2021-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-02-01</xbrli:startDate>
        <xbrli:endDate>2021-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-02-01</xbrli:startDate>
        <xbrli:endDate>2021-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-02-012021-04-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-02-01</xbrli:startDate>
        <xbrli:endDate>2021-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-04-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-04-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-04-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-04-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-04-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_BuildingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_LandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_LandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_OfficeMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:OfficeMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_custom_OfficeMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:OfficeMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_RentalAssetsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:RentalAssetsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_custom_RentalAssetsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:RentalAssetsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_FurnitureFixturesAndImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:FurnitureFixturesAndImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_custom_FurnitureFixturesAndImprovementsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:FurnitureFixturesAndImprovementsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:TwoCustomerMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:TwoCustomerMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:OneCustomerMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:OneCustomerMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-10-31_us-gaap_SecuredDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:SecuredDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_us-gaap_SecuredDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:SecuredDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-10-31_us-gaap_SecuredDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:SecuredDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-10-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_SecondRoundPPPMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SecondRoundPPPMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-04-012020-04-30_custom_FirstRoundPPPMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:FirstRoundPPPMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-04-01</xbrli:startDate>
        <xbrli:endDate>2020-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-05-31_custom_FirstRoundPPPMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:FirstRoundPPPMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-05-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2019-11-27_custom_HSBCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">CODA:HSBCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2019-11-27</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-10-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2017-12-06_custom_TwoThousandSeventeenStockIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2017-12-06</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">CODA:VariousIndividualsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">CODA:VariousIndividualsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-03-012021-03-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-03-01</xbrli:startDate>
        <xbrli:endDate>2021-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-07-31_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-07-31_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-07-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_SegmentReportingMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-05-012021-07-31_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-05-012020-07-31_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-05-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-012021-07-31_custom_SecondRoundPayrollProtectionProgramMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">CODA:SecondRoundPayrollProtectionProgramMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-01</xbrli:startDate>
        <xbrli:endDate>2021-07-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2019-11-012020-10-31_custom_FirstRoundPayrollProtectionProgramMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001334325</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">CODA:FirstRoundPayrollProtectionProgramMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2019-11-01</xbrli:startDate>
        <xbrli:endDate>2020-10-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Integer">
      <xbrli:measure>CODA:Integer</xbrli:measure>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span><b><span style="font-family: Times New Roman, Times, Serif"></span></b></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 4pt solid; border-bottom: Black 1.5pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><b>Washington,
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
<span id="xdx_90B_edei--DocumentType_c20201101__20210731_zESTYyiYtLwj"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Mark
One)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_905_edei--DocumentQuarterlyReport_c20201101__20210731_z7h6WQ8iMm92"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span>
<span style="font-size: 10pt">QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">For
the quarterly period ended <span id="xdx_907_edei--DocumentPeriodEndDate_c20201101__20210731_zO1ebYcdLZUb"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">July 31, <span id="xdx_90E_edei--DocumentFiscalYearFocus_c20201101__20210731_zHvJPUvgblJa"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:DocumentFiscalYearFocus">2021</ix:nonNumeric></span></ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">OR</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_908_edei--DocumentTransitionReport_c20201101__20210731_z60w2X8MInfl"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span>
<span style="font-size: 10pt">TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">For
the transition period from ______________ to ______________</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><i>Commission
File Number <span id="xdx_90A_edei--EntityFileNumber_c20201101__20210731_z4TB2CJSPfRk"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityFileNumber">001-38154</ix:nonNumeric></span></i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b><span id="xdx_904_edei--EntityRegistrantName_c20201101__20210731_zO77Uob7tyK6"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityRegistrantName">CODA
OCTOPUS GROUP, INC.</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Exact
name of registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_edei--EntityIncorporationStateCountryCode_c20201101__20210731_zQGtiHBniaSg"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_edei--EntityTaxIdentificationNumber_c20201101__20210731_zqApuf9SZsr2"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityTaxIdentificationNumber">34-2008348</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(State
                                            or other jurisdiction of</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Incorporation
    or organization)</span></p></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(I.R.S.
                                            Employer</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Identification
    Number)</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_904_edei--EntityAddressAddressLine1_c20201101__20210731_zJqOWcenFEW9"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityAddressAddressLine1">3300
    S Hiawassee Rd</ix:nonNumeric></span>, <span id="xdx_904_edei--EntityAddressAddressLine2_c20201101__20210731_zICvpVBS29I6"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityAddressAddressLine2">Suite 104-105</ix:nonNumeric></span>, <br />
    <span id="xdx_909_edei--EntityAddressCityOrTown_c20201101__20210731_zSyojlYCJT9d"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityAddressCityOrTown">Orlando</ix:nonNumeric></span>, <span id="xdx_900_edei--EntityAddressStateOrProvince_c20201101__20210731_z9SUwhnJuf6c"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt-sec:stateprovnameen" name="dei:EntityAddressStateOrProvince">Florida</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_edei--EntityAddressPostalZipCode_c20201101__20210731_znEq1r43bI38"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityAddressPostalZipCode">32835</ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Address
    of principal executive offices)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Zip
    Code)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Registrant&#8217;s
    telephone number, including area code:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(<span id="xdx_902_edei--CityAreaCode_c20201101__20210731_z7S6iPz9IdOg"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:CityAreaCode">863</ix:nonNumeric></span>) <span id="xdx_90A_edei--LocalPhoneNumber_c20201101__20210731_ziN2n2VopMde"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:LocalPhoneNumber">937 8985</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 36%"><span style="font: 10pt Times New Roman, Times, Serif">Title
    of each class</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 20%"><span style="font: 10pt Times New Roman, Times, Serif">Trading
    Symbol(s)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left; width: 40%"><span style="font: 10pt Times New Roman, Times, Serif">Name
    of each exchange on which registered</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_edei--Security12bTitle_c20201101__20210731_zztnHguEbrh"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:Security12bTitle">Common
    Stock</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_edei--TradingSymbol_c20201101__20210731_zY1ibIueUJB3"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:TradingSymbol">CODA</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_edei--SecurityExchangeName_c20201101__20210731_zIpBVxV7n7t5"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. <span id="xdx_906_edei--EntityCurrentReportingStatus_c20201101__20210731_zLjqyj5jioJl"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>&#160;&#9746; No&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of
&#8220;accelerated filer&#8221; and &#8220;large accelerated filer&#8221; in Rule 12b-2 of the Exchange Act (Check one):&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 22%"><span style="font: 10pt Times New Roman, Times, Serif">Large
    accelerated filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 22%"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated
    filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 22%"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_90B_edei--EntityFilerCategory_c20201101__20210731_z2zF1CpsDaA2"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated
    filer</ix:nonNumeric></span> <span>&#9744;</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 28%"><span style="font: 10pt Times New Roman, Times, Serif">Smaller
    reporting company <span id="xdx_904_edei--EntitySmallBusiness_c20201101__20210731_zPhyiXzFQR0b"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; <span id="xdx_906_edei--EntityShellCompany_c20201101__20210731_zRTSWmiY6S2f"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span> &#9746;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
number of shares outstanding of issuer&#8217;s common stock, $0.001 par value as of  September 14, 2021 is <span id="xdx_909_edei--EntityCommonStockSharesOutstanding_iI_c20210914_znx6UkRMHYbe"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-09-14" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,857,195</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 1.5pt solid; border-bottom: Black 4pt solid; font-size: 1pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>INDEX</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Page
    </span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_001">PART
    I - Financial Information</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">3</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_002">Item
    1: Financial Statements</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">3</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_001">Consolidated Balance Sheets as of July 31, 2021 (Unaudited) and October 31, 2020</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">4</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_003">Consolidated Statements of Income and Comprehensive Income for the Three and Nine Months Ended July 31, 2021 and 2020 (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_004">Consolidated
    Statements of Changes in Stockholders&#8217; Equity for the Three, Six and Nine Months Ended July 31, 2021 and 2020 (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_005">Consolidated Statements of Cash Flows for the Nine Months Ended July 31, 2021 and 2020 (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">8</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_006">Notes to Unaudited Consolidated Financial Statements</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">9</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_007">Item
    2: Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">27</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_008">Item
    3: Quantitative and Qualitative Disclosures about Market Risks</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">38</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_009">Item
    4: Controls and Procedures</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">38</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_010">PART
    II - Other Information</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_011">Item
    1: Legal Proceedings</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_012">Item
    1A: Risk Factors</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_013">Item
    2: Unregistered Sales of Equity Securities and Use of Proceeds</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_014">Item
    3: Default Upon Senior Securities</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_015">Item
    4: Mine Safety Disclosures</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_016">Item
    5: Other Information</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_017">Item
    6: Exhibits</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">39</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_018">Signatures</a></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">40</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_001"></span>PART
I. FINANCIAL INFORMATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_002"></span>Item
1. Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><img src="form10-q_001.jpg" alt="" style="height: 134px; width: 134px" /></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Unaudited
Consolidated Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the Three Months Ended July 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Contents</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_001">Consolidated Balance Sheets as of July 31, 2021 (Unaudited) and October 31, 2020</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 0.5in; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">4</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_003">Consolidated Statements of Income and Comprehensive Income for the Three and Nine Months ended July 31, 2021 (Unaudited) and 2020 (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">6</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_004">Consolidated
    Statements of Changes in Stockholders&#8217; Equity for the Three, Six and Nine Months ended July 31, 2021 (Unaudited) and
    2020 (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">7</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_005">Consolidated Statements of Cash Flows for the Nine Months ended July 31, 2021 (Unaudited) and 2020 (Unaudited)</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">8</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#ar_006">Notes to Unaudited Consolidated Financial Statements</a></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">9</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>


<!-- Field: Page; Sequence: 3; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ar_001"></span>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Consolidated
Balance Sheets</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>July
31, 2021 and October 31, 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_111_zUNwkYHiCPm8" summary="xdx: Statement - Consolidated Balance Sheets" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_496_20210731_zpMeGxSjuJAe" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49A_20201031_z4AkVx8fSw46" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">Unaudited</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AssetsAbstract_iB_z9dvUBs7Klo4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; text-align: center; font-weight: bold">ASSETS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrentAbstract_i01B_zfZQ2Mukn4Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">CURRENT ASSETS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maCzKNQ_zzULhQvWm8fl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; width: 60%">Cash</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,159,905</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,134,289</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AccountsReceivableNetCurrent_i02I_maCzKNQ_zp62XWNIVj58" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accounts Receivable, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,206,428</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,014,660</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--InventoryNet_i02I_maCzKNQ_zLvMDlWQrobg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,830,818</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,142,273</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--UnbilledReceivablesCurrent_i02I_maCzKNQ_zmkyBZfcCgua" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Unbilled Receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,167,561</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">861,300</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--PrepaidExpenseCurrent_i02I_maCzKNQ_ztLdk27MvFe3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Prepaid Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">228,281</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">289,204</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherAssetsCurrent_i02I_maCzKNQ_zuig7xBlel2e" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Other Current Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherAssetsCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">556,212</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherAssetsCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">244,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AssetsCurrent_i02TI_mtCzKNQ_maCzq4d_zB16qvN7IKQe" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Total Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,149,205</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,685,897</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentNetAbstract_i01B_zfN6WjGRlhj6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">FIXED ASSETS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--PropertyPlantAndEquipmentNet_i02I_maCzq4d_zHGUYng7xihi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Property and Equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,032,607</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,059,900</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherAssetsAbstract_i01B_zrnMnJnh7wy9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">OTHER ASSETS</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--IntangibleAssetsNetIncludingGoodwill_i02I_maCzgl9_zq198aYOMDbb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Goodwill and Other Intangibles, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IntangibleAssetsNetIncludingGoodwill" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,769,862</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IntangibleAssetsNetIncludingGoodwill" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,731,452</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxAssetsNet_i02I_maCzgl9_zWn53sWxa7Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Deferred Tax Asset</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxAssetsNet" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">411,545</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxAssetsNet" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">561,902</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OtherAssets_i02TI_mtCzgl9_maCzq4d_zivtG5fYkhib" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 10pt; text-align: left">Total Other Assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherAssets" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,181,407</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherAssets" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,293,354</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--Assets_i01TI_mtCzq4d_zP9vk82fqId4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; padding-left: 10pt; text-align: left">Total Assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,363,219</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,039,151</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these unaudited consolidated financial statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 4; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ar_002"></span>Consolidated
Balance Sheets (Continued)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>July
31, 2021 and October 31, 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2020</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">Unaudited</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zWlS2jutMNx8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-decoration: underline; font-weight: bold; text-align: left">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--LiabilitiesCurrentAbstract_i01B_z3UwILbUgMff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">CURRENT LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AccountsPayableCurrent_i02I_maCzMTF_znncIZOsDsK9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; width: 60%; text-align: left">Accounts Payable</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">955,883</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,284,097</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AccountsPayableAndOtherAccruedLiabilitiesCurrent_i02I_maCzMTF_zr0evOkC2tP4" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Accrued Expenses and Other Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">532,864</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">584,202</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NotesPayableCurrent_i02I_maCzMTF_zqDAVsv4dXQj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Note Payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">193,345</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">509,769</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ContractWithCustomerLiabilityCurrent_i02I_maCzMTF_z5vwM2RFDzH8" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Deferred Revenue</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,520,871</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,006,454</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LiabilitiesCurrent_i02TI_mtCzMTF_maCz1DR_z1k6cQPPcjlb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Total Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,202,963</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,384,522</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--LiabilitiesNoncurrentAbstract_i01B_zuwHTRlkkWUj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">LONG TERM LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ContractWithCustomerLiabilityNoncurrent_i02I_maCz0sr_zppH7K0Qet6l" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Deferred Revenue, less current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityNoncurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">181,248</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityNoncurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">195,022</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--LongTermNotesPayable_i02I_maCz0sr_zia2QcDtkNFg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Note Payable, less current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0115">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,339</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesNoncurrent_i02TI_mtCz0sr_maCz1DR_z9aRl9j8fGK9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Total Long Term Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">181,248</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">258,361</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Liabilities_i01TI_mtCz1DR_maCzBFN_z7G3AYJD1nEb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,384,211</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,642,883</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--StockholdersEquityAbstract_i01B_zMKng97xVXgg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">STOCKHOLDERS&#8217; EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--CommonStockValue_i02I_maCzThT_z2HyECFqLfyl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Common Stock, $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_c20210731_pdd" title="Common stock, par value"><span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_c20201031_pdd" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-07-31" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2020-10-31" decimals="INF" unitRef="USDPShares">.001</ix:nonFraction></ix:nonFraction></span></span> par value; <span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_c20210731_pdd" title="Common stock, shares authorized"><span id="xdx_90D_eus-gaap--CommonStockSharesAuthorized_c20201031_pdd" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000,000</ix:nonFraction></ix:nonFraction></span></span> shares authorized, <span id="xdx_905_eus-gaap--CommonStockSharesIssued_c20210731_pdd" title="Common stock, shares issued"><span id="xdx_90D_eus-gaap--CommonStockSharesOutstanding_c20210731_pdd" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,857,195</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding
    as of July 31, 2021 and <span id="xdx_902_eus-gaap--CommonStockSharesIssued_c20201031_pdd" title="Common stock, shares issued"><span id="xdx_905_eus-gaap--CommonStockSharesOutstanding_c20201031_pdd" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,751,881</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding as of October 31, 2020, respectively</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,858</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,753</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AdditionalPaidInCapitalCommonStock_i02I_maCzThT_zmuwmccbld3f" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left">Additional Paid-in Capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapitalCommonStock" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,893,543</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapitalCommonStock" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,132,415</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i02I_maCzThT_zQFAKJWZr0c8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Accumulated Other Comprehensive Loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,357,634</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,321,278</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--RetainedEarningsAccumulatedDeficit_i02I_maCzThT_zprqcBUwdEy" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Accumulated Deficit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,567,759</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">23,425,622</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--StockholdersEquity_i02TI_mtCzThT_maCzBFN_zyCrFalzYp4a" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total Stockholders&#8217; Equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,979,008</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,396,268</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LiabilitiesAndStockholdersEquity_i01TI_mtCzBFN_zpGukRN1qNu3" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 2.5pt">Total Liabilities and Stockholders&#8217; Equity</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,363,219</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,039,151</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these unaudited consolidated financial statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 5; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ar_003"></span>Consolidated
Statements of Income and Comprehensive Income</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>(Unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30A_113_zxsgUzPwhtbe" summary="xdx: Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_495_20210501__20210731_zL0Oinj1w5c1" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49C_20200501__20200731_zApy8N0743Dl" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_494_20201101__20210731_ziQyhj6RB9ki" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_496_20191101__20200731_zn8opMCrD4Qi" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Three Months Ended July 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended July 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maCzz9C_zb9ttFHD37q" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left">Net Revenues</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,827,375</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,396,036</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,250,910</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,366,233</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CostOfRevenue_msCzz9C_zKCyJ2t8X3K5" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,614,966</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,776,868</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,973,975</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,547,211</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--GrossProfit_iT_mtCzz9C_maCzSDD_zEn5gyMNhAF2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,212,409</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,619,168</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,276,935</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,819,022</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingExpensesAbstract_iB_zVvhozBoyPA4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">OPERATING EXPENSES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ResearchAndDevelopmentExpense_i01_maCzZ1k_zCDvL4pqxOVi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">675,766</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">772,641</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,904,186</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,414,547</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--SellingGeneralAndAdministrativeExpense_i01_maCzZ1k_z0uSnYPWIX7h" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,205,230</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,525,469</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,798,597</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,950,357</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpenses_i01T_mtCzZ1k_msCzSDD_zq8znLoUqJqc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 30pt; text-align: left; padding-bottom: 1.5pt">Total Operating Expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,880,996</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,298,110</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,702,783</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,364,904</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingIncomeLoss_iT_mtCzSDD_maCzUq0_z9wYpuKGFni5" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 30pt; text-align: left; padding-bottom: 1.5pt">INCOME FROM OPERATIONS</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,331,413</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,321,058</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,574,152</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,454,118</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_zkaJ8x9EwUrg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">OTHER INCOME (EXPENSE)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherIncome_i01_maCzdH6_z1hg1gIQHvm9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,571</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,871</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,070</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,384</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--FundingFromPaycheckProtectionProgram_i01_maCzdH6_zswLCTkhrJH1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0211">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0212">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0214">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_i01N_di_msCzdH6_z476kymNBRi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,736</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,580</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,891</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,650</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_i01T_mtCzdH6_maCzUq0_zdc4LALmAJdk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">11,165</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,709</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">681,051</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,266</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtCzUq0_maCzPGB_zSzlKO4IN7yh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">INCOME BEFORE INCOME TAX EXPENSE</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,320,248</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,308,349</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,255,203</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,415,852</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zUlU9FpoMqX3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0pt; text-align: left">INCOME TAX BENEFIT (EXPENSE)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--CurrentIncomeTaxExpenseBenefit_i01N_di_maCzCbt_zf7nPBiqGIu6" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Current Tax Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">418,329</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,584</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">753,017</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">13,063</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_i01N_di_maCzCbt_zvnqU7qAmmO5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Deferred Tax Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">217,491</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">287,180</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,357</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">324,469</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtCzCbt_msCzPGB_zNjBp1gO3Zyg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; padding-left: 20pt; text-align: left">Total Income Tax Benefit (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">200,838</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">285,596</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">602,660</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">311,406</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtCzPGB_maCz0lH_zJCfxRXOcSY2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">NET INCOME</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,086</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,022,753</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,857,863</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,104,446</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--EarningsPerShareAbstract_iB_zQRB7DmmAZ3d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>NET INCOME PER SHARE:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--EarningsPerShareBasic_i01_zHpcdyCupun6" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.14</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.10</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.45</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.20</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--EarningsPerShareDiluted_i01_zwEskdxKTQg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.13</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.09</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.43</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.19</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract_iB_zPgjLN1wlea8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>WEIGHTED AVERAGE SHARES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_i01_zCq0bpOaXqxd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; padding-bottom: 2.5pt">Basic</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,830,183</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,739,354</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,786,107</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,727,705</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_i01_zfgdl7UrToSi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; padding-bottom: 2.5pt">Diluted</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,342,684</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,291,354</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,298,608</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,279,705</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetIncomeLoss_iT_mtCzPGB_maCz0lH_z6ZolYFKVLJe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">NET INCOME</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,086</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,022,753</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,857,863</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,104,446</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherComprehensiveIncomeLossTax_msCz0lH_zWtMSoBqeRjc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Other Comprehensive Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_maCz0lH_zvVRpXupabo1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Foreign Currency Translation Adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">260,681</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">674,879</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">963,644</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205,645</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ComprehensiveIncomeNetOfTax_iT_mtCz0lH_zDzNcAHTWwhf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">COMPREHENSIVE INCOME</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,260,405</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,697,632</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,821,507</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,310,091</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these unaudited consolidated financial statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 6; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ar_004"></span>Consolidated
Statements of Changes in Stockholders&#8217; Equity</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>For
the Three, Six and Nine Months Ended July 31, 2021 and 2020</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>(Unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30D_114_ztxeuoWCfqfj" summary="xdx: Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4B1_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zJi4J7JPCve2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4BC_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_z6kSdCozKAYc" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_us-gaap--AccumulatedOtherComprehensiveIncomeMember_zLgAlFoDDVsi" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4B3_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_z8SGP6Hq4Jf2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_4BF_zIY1nvycEYT6" style="text-align: right">&#160;</td><td>&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="6">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Accumulated</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="6">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Additional</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Other</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Common Stock</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Paid-in</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Comprehensive</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Accumulated</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Capital</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Income (Loss)</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Deficit</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_43F_c20191101__20200131_eus-gaap--StockholdersEquity_iS_zUOCwseI5gD1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%">Balance, October 31, 2019</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--SharesOutstanding_iS_c20191101__20200131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zil1RO67xZsc" title="Balance, shares" style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2019-10-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,721,881</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-10-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,723</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-10-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,521,665</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,135,408</ix:nonFraction>)</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-10-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,769,207</ix:nonFraction>)</td><td style="width: 1%; text-align: left"></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2019-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,627,773</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_i_pp0p0" style="display: none; vertical-align: bottom; background-color: White">
    <td style="display: none">Stock based compensation</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_i_pp0p0" style="display: none; vertical-align: bottom; background-color: White">
    <td style="display: none">Employee stock based compensation</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_i_pp0p0" style="display: none; vertical-align: bottom; background-color: White">
    <td style="display: none">Stock issued for options exercised</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_i_pdd" style="display: none; vertical-align: bottom; background-color: White">
    <td style="display: none">Stock issued for options exercised, shares</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_i_pp0p0" style="display: none; vertical-align: bottom; background-color: White">
    <td style="display: none">Consultant stock based compensation</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_i_pdd" style="display: none; vertical-align: bottom; background-color: White">
    <td style="display: none">Consultant stock based compensation, shares</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td><td style="display: none">&#160;</td>
    <td style="display: none; text-align: left">&#160;</td><td style="display: none; text-align: right">&#160;</td><td style="display: none; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_zgDXnWJBRl24" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Foreign currency translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0350">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0351">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">84,751</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0353">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2019-11-012020-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">84,751</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_i_pp0p0" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net Income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0356">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0357">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0358">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-01-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,346,773</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,346,773</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_438_c20200201__20200430_eus-gaap--StockholdersEquity_iS_zRl1jN1UKTNf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance, January 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--SharesOutstanding_iS_c20200201__20200430__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmBkDIuvYF84" title="Balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-01-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,721,881</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-01-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,723</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-01-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,521,665</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,050,657</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-01-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,422,434</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,059,297</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_z2wbTWkkzoI2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0370">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">88,299</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0372">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0373">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-02-012020-04-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">88,299</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_zMqOxgGgG8i8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign currency translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0376">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0377">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">553,985</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0379">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-02-012020-04-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">553,985</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_408_eus-gaap--NetIncomeLoss_z6J8HnS0oJd3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net Loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0382">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0383">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0384">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">265,080</ix:nonFraction>)</td><td style="padding-bottom: 1.5pt; text-align: left"></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-02-012020-04-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">265,080</ix:nonFraction>)</td><td style="padding-bottom: 1.5pt; text-align: left"></td></tr>
  <tr id="xdx_436_c20200501__20200731_eus-gaap--StockholdersEquity_iS_zpCpTVexNtPd" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Balance, April 30, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--SharesOutstanding_iS_c20200501__20200731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z3Mzm0CVheik" title="Balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-04-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,721,881</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-04-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,723</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-04-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,609,964</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,604,642</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-04-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,687,514</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-04-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,328,531</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_zbtRZVJsDB3h" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0396">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0398">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0399">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,166</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_zrdraF7ZvCEe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Consultant stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_c20200501__20200731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdLnMsRA4CB6" title="Consultant stock based compensation, shares" style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">30,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">169,470</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0404">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0405">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">169,500</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_ziF6hOwLLjk7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign currency translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0410">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0411">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">674,879</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0413">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">674,879</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zqDtMBK0HEC6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net Loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0416">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0417">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0418">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,022,753</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,022,753</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_432_c20200501__20200731_eus-gaap--StockholdersEquity_iE_zyMX1uFwg2f" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Balance, July 31, 2020</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--SharesOutstanding_iE_c20200501__20200731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxlx2FuoXI5g" title="Balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,751,881</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,753</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">59,954,600</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,929,763</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-07-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">24,664,761</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">33,370,829</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="6">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Accumulated</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="6">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Additional</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Other</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; text-align: center">Common Stock</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Paid-in</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Comprehensive</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; text-align: center">Accumulated</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid">Shares</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Amount</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Capital</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Income (Loss)</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Deficit</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_43F_c20201101__20210131_eus-gaap--StockholdersEquity_iS_zdquHPRSGiX6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%">Balance, October 31, 2020</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--SharesOutstanding_iS_c20201101__20210131__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zRpzrooBMbka" title="Balance, shares" style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2020-10-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,751,881</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-10-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,753</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-10-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,132,415</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,321,278</ix:nonFraction>)</td><td style="width: 1%; text-align: left"></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-10-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">23,425,622</ix:nonFraction>)</td><td style="width: 1%; text-align: left"></td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 6%; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,396,268</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zpzQAPfAaUi9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Employee stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0438">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">174,447</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0440">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0441">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2020-11-012021-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">174,447</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_z7v86Uwkv7N5" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign currency translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0444">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0445">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">925,613</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0447">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2020-11-012021-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">925,613</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetIncomeLoss_zUHxVSAVkdTe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net Income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0450">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0451">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0452">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,128,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,128,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_432_c20210201__20210430_eus-gaap--StockholdersEquity_iS_zfUMwHrAOnSc" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Balance, January 31, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--SharesOutstanding_iS_c20210201__20210430__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zm9j6MruJVIe" title="Balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-01-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,751,881</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-01-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,753</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-01-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,306,862</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,395,665</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-01-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">22,296,778</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-01-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,625,172</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zOad0k5roeKg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Employee stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0464">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,157</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0466">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0467">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-02-012021-04-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,157</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_zHSBmn0Flrah" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock issued for options exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20210201__20210430__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTAq1QZH8FP8" title="Stock issued for options exercised, shares" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">65,161</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">65</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">65</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0472">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0473">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0474">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_z5leNNqGMwsk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Foreign currency translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0478">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0479">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">298,712</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0481">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-02-012021-04-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">298,712</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_ziDxcGjBZKa2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Net Income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0484">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0485">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0486">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,207,933</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-02-012021-04-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,207,933</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_438_c20210501__20210731_eus-gaap--StockholdersEquity_iS_zVaN03lR1LV5" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">Balance, April 30, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--SharesOutstanding_iS_c20210501__20210731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zLr69VPVeoVj" title="Balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-04-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,817,042</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-04-30_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,818</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-04-30_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,441,954</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,096,953</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-04-30_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">20,088,845</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-04-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,266,974</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zoortLGjwaLa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Employee stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0498">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">230,879</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">230,879</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--StockIssuedDuringPeriodValueStockOptionsExercised_zWigOpBqoPLb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stock issued for options exercised</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20210501__20210731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znVKnncN1jBf" style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">15,153</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised" contextRef="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">15</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0508">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_zxu1ysREC3ud" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Consultant stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_c20210501__20210731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zllu6egp7ou8" title="Consultant stock based compensation, shares" style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">25,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">220,725</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0513">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0514">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">220,750</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_z1G2phrJ1AEa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Foreign currency translation adjustment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-05-012021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">260,681</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0522">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">260,681</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_zMWlADkSmhYe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Net Income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,086</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,086</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_43C_c20210501__20210731_eus-gaap--StockholdersEquity_iE_z18di2DFjdR3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">Balance, July 31, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--SharesOutstanding_iE_c20210501__20210731__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5HjVudswkhf" title="Balance, shares" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:SharesOutstanding" contextRef="AsOf2021-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,857,195</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-07-31_us-gaap_CommonStockMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,858</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-07-31_us-gaap_AdditionalPaidInCapitalMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60,893,543</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,357,634</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-07-31_us-gaap_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">18,567,759</ix:nonFraction>)</td><td style="padding-bottom: 2.5pt; text-align: left"></td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">40,979,008</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these unaudited consolidated financial statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 7; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="ar_005"></span>Consolidated
Statements of Cash Flows</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>(Unaudited)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_112_z42EMi75ETyf" summary="xdx: Statement - Consolidated Statements of Cash Flows (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_497_20201101__20210731_zOahxvuMQPkc" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_497_20191101__20200731_zG9dXVJzmRx" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Nine Months Ended July 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2020</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zYBI5be6f3vh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">CASH FLOWS FROM OPERATING ACTIVITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--NetIncomeLoss_i01_maCz6TY_zsqLfV41ZEaf" style="vertical-align: bottom; background-color: White">
    <td style="width: 60%; text-align: left">Net income</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,857,863</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,104,446</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zklbT75jg244" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Adjustments to reconcile net income to net cash provided by operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DepreciationAndAmortization_i02_maCz6TY_ziyJkCBBfRnk" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">827,509</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">643,335</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--ShareBasedCompensation_i02_maCz6TY_zh1qPeD6UUe3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Stock based compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">761,233</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">432,965</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_i02_maCz6TY_z4aFamuvL7Rb" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Deferred income taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,357</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">324,469</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--FundingFromPaycheckProtectionProgramRecognizedAsIncome_i02_maCz6TY_zUlP1fGYhUH3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Funding from Paycheck Protection Program recognized as income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgramRecognizedAsIncome" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">648,872</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0558">-</span></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInOperatingAssetsAbstract_i02B_zwkg3fTJCdhk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">(Increase) decrease in operating assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--IncreaseDecreaseInAccountsReceivable_i03N_di_msCz6TY_ztiV5QrKSAkk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">191,768</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">872,698</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncreaseDecreaseInInventories_i03N_di_msCz6TY_zpETWNdky2L2" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt">Inventory</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,688,545</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,526,960</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_403_eus-gaap--IncreaseDecreaseInContractWithCustomerAsset_i03N_di_msCz6TY_zyZmfL1LZHi8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Unbilled receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInContractWithCustomerAsset" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">306,261</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInContractWithCustomerAsset" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,097,939</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncreaseDecreaseInPrepaidExpense_i03N_di_msCz6TY_z0RwITiGjQ9e" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left">Prepaid expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidExpense" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">60,923</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidExpense" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">77,957</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInOtherCurrentAssets_i03N_di_msCz6TY_zhcW3lyypoMj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Other current assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherCurrentAssets" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">312,041</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherCurrentAssets" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">37,874</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncreaseDecreaseInOperatingLiabilitiesAbstract_i02B_zjWrz52WWzBb" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Increase (decrease) in operating liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities_i03_maCz6TY_z4cWiAUi0wLj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Accounts payable and other current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">379,552</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">291,295</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_40C_eus-gaap--IncreaseDecreaseInContractWithCustomerLiability_i03_maCz6TY_zIUCCQQqnYx1" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Deferred revenue</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInContractWithCustomerLiability" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,643</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInContractWithCustomerLiability" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">18,944</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iT_mtCz6TY_maCzJYx_zT9vhLlkknqb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Net Cash Provided by Operating Activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,631,489</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,636,458</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_z4ZHKrdzF565" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">CASH FLOWS FROM INVESTING ACTIVITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msCzyZd_zPEnMxWyb8u8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt; text-align: left">Purchases of property and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">759,733</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">782,350</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_405_eus-gaap--PaymentsToAcquireIntangibleAssets_i01N_di_msCzyZd_zu28oWWb4nxc" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Purchases of other intangible assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">78,893</ix:nonFraction>)</td><td style="padding-bottom: 1.5pt; text-align: left"></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireIntangibleAssets" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">50,324</ix:nonFraction>)</td><td style="padding-bottom: 1.5pt; text-align: left"></td></tr>
  <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInInvestingActivities_iT_mtCzyZd_maCzJYx_zuspUhtXyTqa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Net Cash Used in Investing Activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">838,626</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">832,674</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zEuOXjQmdPE1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">CASH FLOWS FROM FINANCING ACTIVITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--RepaymentsOfLongTermDebt_i01N_di_msCzdKU_zqhoC5u6GG77" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 20pt">Repayment of notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfLongTermDebt" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">379,763</ix:nonFraction>)</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfLongTermDebt" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">362,776</ix:nonFraction>)</td><td style="text-align: left"></td></tr>
  <tr id="xdx_405_ecustom--ProceedsFromPaycheckProtectionProgram_i01_maCzdKU_zJuKR1agCQXe" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 20pt; text-align: left; padding-bottom: 1.5pt">Proceeds from Paycheck Protection Program</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:ProceedsFromPaycheckProtectionProgram" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:ProceedsFromPaycheckProtectionProgram" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInFinancingActivities_iT_mtCzdKU_maCzJYx_znhhxeLpKxc9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left">Net Cash Provided by Financing Activities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">269,109</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">286,096</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_maCzJYx_z27caR9kK1id" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">EFFECT OF CURRENCY TRANSLATION ON CHANGES IN CASH</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">963,644</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205,645</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCzJYx_zZ1NYl6awvz4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">NET INCREASE IN CASH</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,025,616</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,295,525</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iS_z12vb0UqXaQ" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">CASH AT THE BEGINNING OF THE PERIOD</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,134,289</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2019-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,721,683</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_iE_zn0TB87lsy8d" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">CASH AT THE END OF THE PERIOD</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,159,905</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" contextRef="AsOf2020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,017,208</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zOgoKF7f0fli" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">SUPPLEMENTAL CASH FLOW INFORMATION</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--InterestPaidNet_i01_z0n49EEWMQa8" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Cash paid for interest</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">42,891</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">53,041</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--IncomeTaxesPaidNet_i01_zR4dLlgCJQha" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Cash paid for taxes</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0632">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0633">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying notes are an integral part of these unaudited consolidated financial statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 8; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><span id="ar_006"></span>Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:BasisOfAccounting"><p id="xdx_806_eus-gaap--BasisOfAccounting_z5fQqxQuaor8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
1 &#8211; <span id="xdx_822_zPCUXZZFkuD3">BASIS OF PRESENTATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying unaudited interim consolidated financial statements have been prepared based upon US Securities and Exchange Commission
rules that permit reduced disclosure for interim periods. Therefore, they do not include all information and footnote disclosures necessary
for a complete presentation of Coda Octopus Group, Inc.&#8217;s financial position, results of operations and cash flows, in conformity
with generally accepted accounting principles. Coda Octopus Group, Inc. (the &#8220;Company&#8221;, &#8220;Coda Octopus&#8221;, &#8220;we&#8221;
or &#8220;us&#8221;) filed audited consolidated financial statements as of and for the fiscal years ended October 31, 2020 and 2019 which
included all information and notes necessary for such complete presentation as part of its annual report on Form 10-K filed on January
28, 2021, (&#8220;the Form 10-K&#8221;). The results of operations for the interim period ended July 31, 2021 are not necessarily indicative
of the results to be expected for any future period or the entire fiscal year. These interim consolidated financial statements should
be read in conjunction with the audited consolidated financial statements for the year ended October 31, 2020, which are contained in
the Form 10-K. The accompanying unaudited interim consolidated financial statements contain all adjustments (consisting of normal recurring
items) which are, in the opinion of management, necessary for a fair statement of the Company&#8217;s financial position as of July 31,
2021 and the results of operations, comprehensive income and cash flows for the interim periods ended July 31, 2021 and 2020. The unaudited
interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions
and balances have been eliminated in consolidation. The Company uses the US dollar as the reporting currency for financial reporting.
The financial position and results of operations of the Company&#8217;s UK-based operations are measured using the British Pound Sterling,
and Danish based operations are measured using the Danish Kroner as the functional currencies. Foreign currency translation gains
and losses are recorded as a change in other comprehensive income. Transaction gains and losses generated from the remeasurement of assets
and liabilities denominated in currencies other than the functional currency of our foreign operations are also included in other comprehensive
income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="CODA:RevenueRecognitionTextBlock"><p id="xdx_80E_ecustom--RevenueRecognitionTextBlock_zxgRppCqPIxa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; <span id="xdx_82B_zlcxrL8HgSel">REVENUE RECOGNITION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span>&#160;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue in accordance with Financial Accounting Standards Board&#8217;s Topic 606, <i>Revenue from Contracts with
Customers</i> (&#8220;Topic 606&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Topic
606 has established a five-step process to determine the amount of revenue to record from contracts with customers. The five steps are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    if we have a contract with a customer;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    the performance obligations in that contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    the transaction price;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Allocate
    the transaction price to the performance obligations; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    when to recognize revenue.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 9; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; REVENUE RECOGNITION (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have two distinct business operations (&#8220;Marine Technology Business&#8221; and &#8220;Engineering Business&#8221;). The Marine
Technology Business revenues are earned under formal contracts with our customers and are derived from both sales and rental of underwater
technologies and equipment for real time 3D imaging, mapping, defense and survey applications and from the Engineering Business which
provide engineering services primarily to prime defense contractors. Our contracts do not include the possibility for additional contingent
consideration so that our determination of the contract price does not involve having to consider potential additional variable consideration.
Our sales do not include a right of return by the customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">With
regard to our Marine Technology Business, all of its products are sold on a stand-alone basis and those market prices are evidence of
the value of the products. To the extent that we also provide services (e.g., installation, training, post-sales technical support etc.),
those services are either included as part of the product or are subject to written contracts based on the stand-alone value of those
services. Revenue from the sale of services is recognized when those services have been provided to the customer and evidence of the
provision of those services exist.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue
derived from either our subscription package offerings or rental of our equipment is recognized when performance obligations are met,
in particular, on a daily basis during the subscription or rental period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
arrangements with multiple performance obligations, we recognize product revenue by allocating the transaction revenue to each performance
obligation based on the relative fair value of each deliverable and recognize revenue when performance obligations are met including
when equipment is delivered, and for rental of equipment, when installation and other services are performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
contracts sometimes require customer payments in advance of revenue recognition. In such instances these advance payments are
recognized as revenue when the Company has fulfilled its obligations under the respective contracts. Until such time, we recognize these
prepayments as deferred revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
software license sales for which any services rendered are not considered distinct to the functionality of the software, we recognize
revenue upon delivery of the software. Delivery is deemed when we issue the software activation code.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">With
respect to revenues related to our Services Business, there are contracts in place that specify the fixed hourly rate and other reimbursable
costs to be billed based on material and direct labor hours incurred. Revenue is recognized on these contracts based on material and
the direct labor hours incurred. Revenues from fixed-price contracts are recognized on the percentage-of-completion method, measured
by the percentage of costs incurred (materials and direct labor hours) to date to estimated total services (materials and direct labor
hours) for each contract. This method is used as we consider expenditures for direct materials and labor hours to be the best available
measure of progress on these contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
a quarterly basis, we examine all of our fixed-price contracts to determine if there are any losses to be recognized during the period.
Any such loss is recorded in the quarter in which the loss first becomes apparent based upon costs incurred to date and the estimated
costs to complete as determined by experience from similar contracts. Variations from estimated contract performance could result in
adjustments to operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 10; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; REVENUE RECOGNITION (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Recoverability
of Deferred Costs</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
accordance with Topic 606, we defer costs on projects for service revenue. Deferred costs consist primarily of incremental direct costs
to customize and install systems, as defined in individual customer contracts, including costs to acquire hardware and software from
third parties and payroll costs for our employees and other third parties. The pricing of these service contracts is intended to provide
for the recovery of these types of deferred costs over the life of the contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
recognize such costs in accordance with our revenue recognition policy by contract. For revenue recognized under the percentage of completion
method, costs are recognized as products are delivered or services are provided in accordance with the percentage of completion calculation.
For revenue recognized over time, costs are recognized ratably over the term of the contract, commencing on the date of revenue recognition.
At each quarterly balance sheet date, we review deferred costs, to ensure they are ultimately recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
anticipated losses on uncompleted contracts are recognized when evidence indicates the estimated total cost of a contract exceeds its
estimated total revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Deferred
Commissions</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
incremental direct costs of obtaining a contract, which consists of sales commissions are deferred and amortized over the period of the
contract performance. We classify deferred commissions as current or noncurrent based on the timing of when we expect to recognize the
expense. The current and noncurrent portions of deferred commissions are included in prepaid expenses and other current assets, and other
assets, net, respectively, in our consolidated balance sheets. As of July 31, 2021 and October 31, 2020, we had deferred commissions
of $<span id="xdx_902_ecustom--DeferredSalesCommissions_c20210731_pp0p0" title="Deferred commissions"><ix:nonFraction name="CODA:DeferredSalesCommissions" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span> and $<span id="xdx_90A_ecustom--DeferredSalesCommissions_c20201031_pp0p0" title="Deferred commissions"><ix:nonFraction name="CODA:DeferredSalesCommissions" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,884</ix:nonFraction></span>, respectively. Amortization expense related to deferred commissions was $<span id="xdx_904_eus-gaap--AmortizationOfDeferredSalesCommissions_c20201101__20210731_pp0p0" title="Amortization expense related to deferred commissions"><ix:nonFraction name="us-gaap:AmortizationOfDeferredSalesCommissions" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,884</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--AmortizationOfDeferredSalesCommissions_c20191101__20200731_pp0p0" title="Amortization expense related to deferred commissions"><ix:nonFraction name="us-gaap:AmortizationOfDeferredSalesCommissions" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">98,702</ix:nonFraction></span> in the nine months ended
July 31, 2021 and 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Other
Revenue Disclosures</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">See
Note 15 &#8211; (&#8220;Segment Analysis&#8221;) for a breakdown of revenues from external customers and cost of those revenues
between our two reporting segments: Product Segment and Services Segment including information on the split of revenues by geography
and type.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:FairValueDisclosuresTextBlock"><p id="xdx_80C_eus-gaap--FairValueDisclosuresTextBlock_zMKxu4QAnbxf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
3 &#8211; <span id="xdx_825_zPpVQagwJTme">FAIR VALUE OF FINANCIAL INSTRUMENTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s financial instruments include cash, accounts receivable, accounts payable, accrued expenses and notes payable. The carrying
amounts of cash, accounts receivable, accounts payable and accrued expenses approximate fair values because of the short-term nature
of these instruments. The aggregate carrying amount of the notes payable approximates fair value as they bear interest at a market interest
rate based on their term and maturity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of the Company&#8217;s long-term debt approximates its carrying amount based on the fact that the Company believes it could
obtain similar terms and conditions for similar debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 11; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ForeignCurrencyDisclosureTextBlock"><p id="xdx_801_eus-gaap--ForeignCurrencyDisclosureTextBlock_zrdIGezlUYak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
4 &#8211; <span id="xdx_828_zgM0Z4GPHUNk">FOREIGN CURRENCY TRANSLATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Assets
and liabilities are translated at the prevailing exchange rates at the balance sheet dates. Related revenues and expenses are translated
at weighted average exchange rates in effect during the reporting period. Stockholders&#8217; equity, fixed assets and long-term investments
are recorded at historical exchange rates. Resulting translation adjustments are recorded as a separate component in stockholders&#8217;
equity as part of accumulated other comprehensive income or (loss) as may be appropriate. Foreign currency transaction gains and losses
are included in the consolidated statements of income and comprehensive income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:InventoryDisclosureTextBlock"><p id="xdx_80C_eus-gaap--InventoryDisclosureTextBlock_z8KuFcBlpmD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
5 &#8211; <span id="xdx_824_zuHRTHuBleGh">INVENTORY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zdcfGrTkRBrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
is stated at the lower of cost (weighted average method) or net realizable value. Inventory consisted of the following components:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B1_zkZXvK4qUQ1d" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF COMPONENTS OF INVENTORY</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_492_20210731_zBIJdPNDSW4" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_498_20201031_zEpYhTGrwP07" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maCzFuP_zIrfKjBwJXHc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials and parts</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:InventoryRawMaterialsAndSupplies" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,559,182</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:InventoryRawMaterialsAndSupplies" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,322,688</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--InventoryWorkInProcess_iI_maCzFuP_zys6UekK2khf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Work in progress</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryWorkInProcess" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">674,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:InventoryWorkInProcess" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">698,756</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_maCzFuP_zcOSPavzkkk9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:InventoryFinishedGoods" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,597,470</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:InventoryFinishedGoods" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,120,829</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryNet_iTI_mtCzFuP_zpXuRJ4sOnnf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Inventory</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,830,818</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,142,273</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AF_zvXgdUTOiszk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z8WMMStELZIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
6 &#8211; <span id="xdx_82A_zQxIf4ZXozoj">FIXED ASSETS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zLD7QhexlJWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment, net consisted of the following as of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B3_zqCWjb58Cs85" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Buildings</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" title="Property and equipment, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-07-31_us-gaap_BuildingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,354,405</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" title="Property and equipment, gross" style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-10-31_us-gaap_BuildingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,103,324</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Land</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-07-31_us-gaap_LandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-10-31_us-gaap_LandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">200,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Office machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-07-31_custom_OfficeMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,631,936</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-10-31_custom_OfficeMachineryAndEquipmentMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,512,938</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Rental assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-07-31_custom_RentalAssetsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,151,798</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-10-31_custom_RentalAssetsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,062,818</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Furniture, fixtures and improvements</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" title="Property and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-07-31_custom_FurnitureFixturesAndImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,240,315</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" title="Property and equipment, gross" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-10-31_custom_FurnitureFixturesAndImprovementsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,187,927</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Totals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,578,454</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201031_pp0p0" title="Property and equipment, gross" style="text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,067,007</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210731_zmKHwVTUEvI3" title="Less: accumulated depreciation" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,545,847</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201031_zQqM6Zls1FP9" title="Less: accumulated depreciation" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,007,107</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Property and Equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_c20210731_pp0p0" title="Total Property and Equipment, net" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,032,607</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_c20201031_pp0p0" title="Total Property and Equipment, net" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,059,900</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A6_zfgOJGH1GPfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 12; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:OtherCurrentAssetsTextBlock"><p id="xdx_803_eus-gaap--OtherCurrentAssetsTextBlock_zmrynX5ph1E1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
7 &#8211; <span id="xdx_82F_zeaT2zbNvIJj">OTHER CURRENT ASSETS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock"><p id="xdx_899_eus-gaap--ScheduleOfOtherCurrentAssetsTableTextBlock_z4eKOC9h5oqf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Other
current assets consisted of the following at:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BF_zhRlvgZ65YT1" style="font: 10pt Times New Roman, Times, Serif; display: none">SUMMARY OF OTHER CURRENT ASSETS</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49B_20210731_zUumMraGgE2d" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_490_20201031_zE9mfiqP10Pl" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DepositsAssetsCurrent_iI_maCzhqy_zlWS22gg1dA8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Deposits</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">86,303</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><ix:nonFraction name="us-gaap:DepositsAssetsCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">112,984</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--TaxesReceivable_iI_maCzhqy_zquSqs2OL43f" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax receivables</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:TaxesReceivable" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">469,909</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:TaxesReceivable" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">131,187</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iTI_mtCzhqy_zr2zn9a9e2K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Other Current Assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OtherAssetsCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">556,212</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:OtherAssetsCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">244,171</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_zSTyNhP6E4i9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="CODA:EstimatesTextBlock"><p id="xdx_80A_ecustom--EstimatesTextBlock_z3Ri2gtmKV13" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
8 &#8211; <span id="xdx_82B_zQGwRtyK2FQ6">ESTIMATES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with US Generally Accepted Accounting Principles (&#8220;US GAAP&#8221;)
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenues including unbilled and deferred revenues
and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include costs and estimated
earnings in excess of billings, billings in excess of costs and estimated earnings, valuation of stock compensation, valuation of deferred
tax assets, evaluation of uncertain tax positions, and the valuation of goodwill and other intangibles.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:RevenueFromContractWithCustomerTextBlock"><p id="xdx_80F_eus-gaap--RevenueFromContractWithCustomerTextBlock_zjm0brnmYLqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
9 &#8211; <span id="xdx_82F_zoHJznx4XN64">CONTRACTS IN PROGRESS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Costs
and estimated earnings in excess of billings on uncompleted contracts represent accumulated project expenses and fees which have not
been invoiced to customers as of the date of the balance sheet. These amounts are stated on the consolidated balance sheets as Unbilled
Receivables of $<span id="xdx_909_eus-gaap--UnbilledReceivablesCurrent_c20210731_pp0p0" title="Unbilled receivables"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,167,561</ix:nonFraction></span> and $<span id="xdx_900_eus-gaap--UnbilledReceivablesCurrent_c20201031_pp0p0" title="Unbilled receivables"><ix:nonFraction name="us-gaap:UnbilledReceivablesCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">861,300</ix:nonFraction></span> as of July 31, 2021 and October 31, 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
current Deferred Revenue of $<span id="xdx_906_eus-gaap--ContractWithCustomerLiabilityCurrent_c20210731_pp0p0"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,520,871</ix:nonFraction></span></span>
<span style="font: 10pt Times New Roman, Times, Serif">and $<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityCurrent_c20201031_pp0p0"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,006,454</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">as of July 31, 2021 and October 31, 2020, respectively,
consists of billings in excess of costs and revenues received as part of our warranty and Through Life Support (TLS) obligations
upon completing a sale, as elaborated further in the last paragraph of this note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue
received as part of sales of equipment includes a provision for warranty, extended warranty sales and TLS and is treated as deferred
revenue. These amounts are amortized over the relevant warranty period (12 months is our standard warranty or 24, 36 or 60 months
for extended warranty or TLS) from the date of sale. These amounts are stated on the consolidated balance sheets as a component
of non-current Deferred Revenue and were $<span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityNoncurrent_c20210731_pp0p0"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityNoncurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">181,248</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">and $<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityNoncurrent_c20201031_pp0p0"><ix:nonFraction name="us-gaap:ContractWithCustomerLiabilityNoncurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">195,022</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">as of July 31, 2021 and October 31, 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 13; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_807_eus-gaap--ConcentrationRiskDisclosureTextBlock_zxKt9Xukxchh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
10 &#8211; <span><span id="xdx_825_zLzVBp7Q0jWe">CONCENTRATIONS</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Significant
Customers</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the three months ended July 31, 2021, the Company had two customers from whom it generated sales greater than 10% of net revenues. Revenues
from these customers were $<span id="xdx_906_eus-gaap--ProceedsFromCustomers_c20210501__20210731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCqldJjTFs3a" title="Revenue from customer"><ix:nonFraction name="us-gaap:ProceedsFromCustomers" contextRef="From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,474,464</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">,
or <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210501__20210731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzTXzqIxKOva"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">25</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">%
of net revenues during the three month period. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the three months ended July 31, 2020, the Company had two customers from whom it generated sales greater than 10% of net revenues.
Revenues from these customers were $<span id="xdx_900_eus-gaap--ProceedsFromCustomers_c20200501__20200731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSSg6YM9dYf9" title="Revenue from customer"><ix:nonFraction name="us-gaap:ProceedsFromCustomers" contextRef="From2020-05-012020-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,064,274</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">,
or <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20200501__20200731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZca1ncaW29k"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2020-05-012020-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">38</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">%
of net revenues during the three month period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2021, the Company had one customer from whom it generated sales greater than 10% of net revenues. Revenues
from this customer were $<span id="xdx_903_eus-gaap--ProceedsFromCustomers_c20201101__20210731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zUX8ZjnoIHI5" title="Revenue from customer"><ix:nonFraction name="us-gaap:ProceedsFromCustomers" contextRef="From2020-11-012021-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,588,172</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">,
or <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20201101__20210731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIinQ31wGija"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2020-11-012021-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">10</ix:nonFraction></span></span><span style="font: 10pt Times New Roman, Times, Serif">%
</span><span style="font: 10pt Times New Roman, Times, Serif">of net revenues during the nine month period. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2020, the Company had one customer from whom it generated sales greater than 10% of net revenues. Revenues
from this customer was $<span id="xdx_906_eus-gaap--ProceedsFromCustomers_c20191101__20200731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1w15JJNLO72" title="Revenue from customer"><ix:nonFraction name="us-gaap:ProceedsFromCustomers" contextRef="From2019-11-012020-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,735,550</ix:nonFraction></span>, or <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20191101__20200731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zNXpW2r0nnM3" title="Percentage of sales from customers"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2019-11-012020-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24</ix:nonFraction></span>% of net revenues during the nine month period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80A_eus-gaap--DebtDisclosureTextBlock_z4p4FijksOpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
11 &#8211; <span><span id="xdx_823_zcCUabK6YcMj">NOTE PAYABLE</span></span></span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ScheduleOfDebtTableTextBlock"><p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_z1PYKds4Yrwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zCYmh9c80LCk" style="display: none">SCHEDULE
OF NOTE PAYABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Long Term Note Payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20210731_zRmvyMkcv5V3" title="Total Long Term Notes Payable" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0747">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermNotesPayable_iI_c20201031_zNwubnrUzAk1" title="Total Long Term Notes Payable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,339</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zuUqcU2QWWcd" style="font: 10pt Times New Roman, Times, Serif"><ix:nonNumeric contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at</ix:nonNumeric> </span><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zk4b5KCWnKVf" style="font: 10pt Times New Roman, Times, Serif"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateDuringPeriod" contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.56</ix:nonFraction></span><span style="font: 10pt Times New Roman, Times, Serif">%
    per annum</span><span style="font: 10pt Times New Roman, Times, Serif">. Our monthly repayment obligation under
    this loan is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zg1XMVM7IY16"><ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,777</ix:nonFraction>
    </span></span><span style="font: 10pt Times New Roman, Times, Serif">(comprising both principal and interest repayment).
    The maturity of this Loan is <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zYGi6ApHWPJh"><ix:nonNumeric contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember" format="ixt:datemonthdayyearen" name="us-gaap:DebtInstrumentMaturityDate">December 28, 2021</ix:nonNumeric></span>.</span></td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayable_c20210731__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_pp0p0" title="Total" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-07-31_us-gaap_SecuredDebtMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">193,345</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--NotesPayable_iI_c20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_z4ElkGKJ1jOl" title="Total" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-10-31_us-gaap_SecuredDebtMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">573,108</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210731_zmMlC53YS8Cg" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">193,345</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--NotesPayable_iI_c20201031_zQrBhXPN3cL2" title="Total" style="text-align: right"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">573,108</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesPayableCurrent_iNI_di_c20210731_zjjW429PQAxk" title="Less: current portion" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">193,345</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--NotesPayableCurrent_iNI_di_c20201031_zOMvFVIhBU42" title="Less: current portion" style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NotesPayableCurrent" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">509,769</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Long Term Note Payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--LongTermNotesPayable_iI_c20210731_zSb2Zo3MSN5d" title="Total Long Term Notes Payable" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0767">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20201031_zfxLgRlXsfrl" title="Total Long Term Notes Payable" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:LongTermNotesPayable" contextRef="AsOf2020-10-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">63,339</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_z4od196eckx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
HSBC loan is secured by a blanket lien on all of the Company&#8217;s US subsidiaries. The foreign subsidiaries are each guarantors of
the obligations undertaken in the loan agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2021, the Company received $<span id="xdx_902_eus-gaap--ProceedsFromNotesPayable_c20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SecondRoundPPPMember_z5lB3CGQ5bDl" title="Proceeds from loans"><ix:nonFraction name="us-gaap:ProceedsFromNotesPayable" contextRef="From2020-11-012021-07-31_custom_SecondRoundPPPMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">under the Payroll Protection Program (&#8220;Second
Round PPP&#8221;), which was initially recorded as long-term debt. The proceeds from the Second Round PPP were used for payroll
expenses. The Company has therefore reduced long-term debt and recorded as Other Income, the total amount of the loans received
under the Second Round PPP. The loans received under the Second Round PPP were forgiven on June 14 and 22, 2021 under
the applicable SBA rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
April and May 2020, our US companies, received $<span id="xdx_905_eus-gaap--ProceedsFromLoans_c20200401__20200430__us-gaap--TypeOfArrangementAxis__custom--FirstRoundPPPMember_zgCn62vxnVxc" title="Proceeds from loans"><span id="xdx_90E_eus-gaap--ProceedsFromLoans_c20200501__20200531__us-gaap--TypeOfArrangementAxis__custom--FirstRoundPPPMember_zxgSYD1zgST4" title="Proceeds from loans"><ix:nonFraction name="us-gaap:ProceedsFromLoans" contextRef="From2020-04-012020-04-30_custom_FirstRoundPPPMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD"><ix:nonFraction name="us-gaap:ProceedsFromLoans" contextRef="From2020-05-012020-05-31_custom_FirstRoundPPPMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction></ix:nonFraction></span></span>
under the US Government Payroll Protection Program (&#8220;First Round PPP&#8221;). The proceeds from the First Round PPP were used
for payroll expenses. The amount received under the First Round PPP has now been forgiven under the Program and is recorded in our
Q4 2020 financial statements as &#8220;Other Income.&#8221;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 14; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
11 &#8211; NOTE PAYABLE (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company entered into a $<span id="xdx_90C_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20191127__us-gaap--CreditFacilityAxis__custom--HSBCMember_zAPYnQYs0gFj"><ix:nonFraction name="us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity" contextRef="AsOf2019-11-27_custom_HSBCMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,000,000</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">revolving line of credit facility with HSBC NA
on November 27, 2019, with the interest rate established as the applicable prime rate. The outstanding balance on the line of credit
was $<span id="xdx_904_eus-gaap--LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_c20201101__20210731_zayfriugRS"><ix:nonFraction name="us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">0</ix:nonFraction></span></span>
<span style="font: 10pt Times New Roman, Times, Serif">as of July 31, 2021. This revolving credit line which is
subject to renewal expires on <span id="xdx_909_ecustom--RenewalExpiredDate_dd_c20191101__20201031_zG49Mf9PRn6l" title="Renewal expired date"><ix:nonNumeric contextRef="From2019-11-012020-10-31" format="ixt:datemonthdayyearen" name="CODA:RenewalExpiredDate">November 26, 2021</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock"><p id="xdx_80B_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_z9XcUFHJ4Lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
12 &#8211; <span><span id="xdx_827_znm5DgdCsq0k">RECENT ACCOUNTING PRONOUNCEMENTS</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
have been no new accounting pronouncements not yet effective that have significance, or potential significance, to our Consolidated Financial
Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:EarningsPerShareTextBlock"><p id="xdx_803_eus-gaap--EarningsPerShareTextBlock_zrI9Y1xF5Uqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
13 &#8211; <span><span id="xdx_820_z2M8IYwJ7722">EARNINGS PER COMMON SHARE</span></span></span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"><p id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgxgcbnAMHq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B4_ztNFYjmkzCRd" style="display: none">SCHEDULE
OF EARNINGS PER SHARE BASIC AND DILUTED</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_493_20210501__20210731_zoY1l45pWG9f" style="text-align: center">Three Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_491_20200501__20200731_zPVk1BzDONxh" style="text-align: center">Three Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_490_20201101__20210731_zN7uVe7b6bpl" style="text-align: center">Nine Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49A_20191101__20200731_zd2Oxb9jackh" style="text-align: center">Nine Months</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Fiscal Period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Numerator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_zvoSQ2dacsQ7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 40%; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,086</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,022,753</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"></td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,857,863</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,104,446</ix:nonFraction></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zLIxi6VjCzx4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Basic weighted average common shares outstanding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,830,183</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,739,354</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,786,107</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,727,705</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_zEkogpOHvEqd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unused portion of options and restricted stock awards</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">512,501</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">552,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">512,501</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">552,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_z8ar9hiDIQzc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 2.5pt">Diluted outstanding shares</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,342,684</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,291,354</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,298,608</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">11,279,705</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--EarningsPerShareBasicAbstract_iB_zoKxkkzayU" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Net income (Loss) per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Basic</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.14</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.10</ix:nonFraction></td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.45</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareBasic" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.20</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pdd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Diluted</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.13</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.09</ix:nonFraction></td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.43</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.19</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A8_zICHshJa6cH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="CODA:StockIncentivePlanDisclosureTextBlock"><p id="xdx_80A_ecustom--StockIncentivePlanDisclosureTextBlock_zuxZWjvEtsOb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
14 &#8211; <span id="xdx_82F_z7yBKhdpDYl4">2017 STOCK INCENTIVE PLAN</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 6, 2017, the Board of Directors adopted the 2017 Stock Incentive Plan (the &#8220;Plan&#8221;) with <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_pid_c20171206__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zku2BhDoTkYk" title="Number of shares available under plan"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" contextRef="AsOf2017-12-06_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">913,612</ix:nonFraction></span> shares of Common
Stock available under the Plan for issuance. This Plan was approved by Stockholders at its meeting held on or around July 24, 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2020, the Company granted to various eligible individuals options to purchase an aggregate of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20191101__20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VariousIndividualsMember_zqoHeqyOwEIh" title="Number of options granted"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" contextRef="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">555,000</ix:nonFraction></span>
shares of common stock pursuant to the terms of the Plan. During the nine months ended July 31, 2020, <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20191101__20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zwOH4eM1MXMc" title="Number of options lapsed"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" contextRef="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,000</ix:nonFraction></span>
options lapsed. As of July 31, 2020, there were <span id="xdx_901_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zhjO6F4X5Kld" title="Common stock shares reserved for future issuance"><ix:nonFraction name="us-gaap:CommonStockCapitalSharesReservedForFutureIssuance" contextRef="AsOf2020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">322,255</ix:nonFraction></span>
shares available for future issue under the Plan. The total stock compensation expense during the nine months ended July 31, 2020, was $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20191101__20200731_pp0p0" title="Stock based compensation"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">432,965</ix:nonFraction></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2021, the Company granted to various eligible individuals Restricted Stock Awards to purchase an aggregate
of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VariousIndividualsMember_zJNvZBduTHf3"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" contextRef="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">127,500</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of common stock pursuant to the
terms of the Plan. During the nine months ended July 31, 2021 we had <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" contextRef="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">8,000</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">options lapsing. As of July 31, 2021,
<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised" contextRef="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">80,314</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of common stock were issued pursuant
the exercise of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" contextRef="AsOf2021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">169,332</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">options. <span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20210301__20210331__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"><ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" contextRef="From2021-03-012021-03-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">13,333</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">options vested in March 2021 but remains
unexercised as of July 31, 2021. As of July 31, 2021, there were <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zs5MSbfmHHka"><ix:nonFraction name="us-gaap:CommonStockCapitalSharesReservedForFutureIssuance" contextRef="AsOf2021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">288,773</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of common stock available for future
issue under the Plan. </span>The total stock compensation expense during the nine months ended July 31, 2021, was $<span id="xdx_906_eus-gaap--ShareBasedCompensation_c20201101__20210731_pp0p0" title="Stock based compensation"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">761,233</ix:nonFraction></span>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 15; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zRzIXeAUskuf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -<span id="xdx_828_zWxO1Ckv3csj">SEGMENT ANALYSIS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Based
on the fundamental difference between the types of our offerings products versus services, we operate <span id="xdx_904_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20201101__20210731_zW0Mcsc1WMLa" title="Number of reportable segments"><ix:nonFraction name="us-gaap:NumberOfReportableSegments" contextRef="From2020-11-01to2021-07-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Integer">two</ix:nonFraction></span> distinct reportable segments
which are managed separately. Coda Octopus Products (&#8220;Marine Technology Business&#8221; or &#8220;Products Segment&#8221;) operations
are comprised primarily of sale of underwater technology sonar solutions, products for underwater operations including hardware and software;
and rental of solutions and products to the underwater market along with associated support services. Coda Octopus Martech and Coda Octopus
Colmek (&#8220;Marine Engineering Business&#8221; or &#8220;Services Segment&#8221;) provides engineering services primarily as sub-contractors
to prime defense contractors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Segment
operating income is total segment revenue reduced by operating expenses identifiable with the business segment. Corporate includes general
corporate administrative costs (&#8220;Overhead&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company evaluates performance and allocates resources based upon segment operating income. The accounting policies of the reportable
segments are the same as those described in the summary of accounting policies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
are inter-segment sales disclosed in the tables below for informational purposes, but which have been eliminated in our financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes segment asset and operating balances by reportable segment as of and for the three and nine months ended July
31, 2021 and 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s reportable business segments sell their goods and services in four geographic locations:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Americas</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Europe</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Australia/Asia</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Middle
    East/Africa</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 16; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zzBfcJoxNaSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zyirGEd4Eiqg" style="display: none">SCHEDULE
OF SEGMENT REPORTING INFORMATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_494_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zGL9yNjpzPz3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zbLA4cCrL6Pk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZNnKP0WAOii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20210501__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zMETQLzlfbEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Three Months Ended July 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzZq1_zAZcZmveK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,845,051</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,982,324</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0850">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,827,375</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzZq1_z2JoUcrhPen7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">545,243</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,069,723</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0855">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,614,966</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_iT_mtGPzZq1_maOILz45u_zHKBjhwEeOK" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,299,808</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">912,601</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0860">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,212,409</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ResearchAndDevelopmentExpense_maOEzN83_zzqSaTnFLJbd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">540,553</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,213</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0865">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">675,766</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzN83_zT3cnP8ieIDg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">860,539</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">616,378</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">728,313</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,205,230</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingExpenses_iT_mtOEzN83_msOILz45u_zwThFlfhVg5l" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,401,092</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">751,591</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">728,313</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,880,996</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_iT_mtOILz45u_maILFCOzV1e_zSJsGBDioiR3" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,898,716</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161,010</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">728,313</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,331,413</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OtherIncome_maNIEzF16_zTnUzVAzh0w5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,554</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0885">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,571</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--FundingFromPaycheckProtectionProgram_maNIEzF16_zP8PriUGyin1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0888">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0889">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0890">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0891">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzF16_zRSnY5NtyHyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,718</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,863</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">14,736</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzF16_maILFCOzV1e_zul7yqKEHLVh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">836</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,846</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">11,165</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzV1e_maNILztR8_zdhMSfLJsJP5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,899,552</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">155,164</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">734,468</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,320,248</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income Tax  (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zBxBNVRC4Ll3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current Tax Benefit </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">157,333</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">260,996</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0910">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left"></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">418,329</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zTKyuAQheRJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">338,098</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">108,141</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">12,466</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">217,491</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzGe3_msNILztR8_zmMu4lgOpRel" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">180,765</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">369,137</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">12,466</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">200,838</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_iT_mtNILztR8_zdN2kMCobld6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,718,787</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">524,301</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">722,002</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,086</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--Assets_iE_pp0p0_zHhbVGI5v9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">28,820,472</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">14,608,555</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">934,192</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,363,219</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--Liabilities_iE_zngwf6CStpQg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,159,921</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">844,816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">379,474</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,384,211</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--RevenuesFromIntercompanySales_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">492,579</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,372</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">675,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,211,951</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">195,103</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,590</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,952</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">227,645</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsForProceedsFromProductiveAssets_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">201,198</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,655</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,584</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,437</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 17; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zXTXsmUiFj94" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_491_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zEaeiNS3RjD6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zV5WMfyryT9d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zOWGzPFz8H78" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Three Months Ended July 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzMk0_z4AgSaKDElg7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,053,070</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,342,966</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0955">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,396,036</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_msGPzMk0_z6OQbBYUQ6Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">653,117</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,123,751</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0960">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,776,868</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GrossProfit_iT_mtGPzMk0_maOILz8vE_zFCSZC3HZUCf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,399,953</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,219,215</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0965">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,619,168</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_maOEzphw_zpNw4ryVOcGb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">394,332</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">352,625</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,684</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">772,641</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzphw_zaBbzyAbJUwa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">496,772</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">515,547</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">513,150</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,525,469</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpenses_iT_mtOEzphw_msOILz8vE_zttsvQFitEhh" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">891,104</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">868,172</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">538,834</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,298,110</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_iT_mtOILz8vE_maILFCOzJ98_zmx1jeAu6kT7" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,508,849</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">351,043</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">538,834</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,321,058</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherIncome_maNIEzV2a_zxVa1TjZP2Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,745</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">126</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0990">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,871</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzV2a_zw5ibvdzvh78" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,718</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,672</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,190</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,580</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzV2a_maILFCOzJ98_ztTgyJzKbS8i" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,027</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,546</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">10,190</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,709</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJ98_maNILz6J0_ztx8vhwiGRf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,510,876</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">346,497</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">549,024</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,308,349</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Income Tax (Expense) Benefit</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_z5zLgW7Gnm4i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5,532</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1009">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,948</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,584</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_zM8rvrfnLVa9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">236,356</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">15,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">65,979</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">287,180</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzOP9_msNILz6J0_z7dOdYUxR2I6" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">230,824</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">15,155</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">69,927</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">285,596</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtNILz6J0_zAvRGkg1Z1Ca" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,280,052</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">361,652</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">618,951</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,022,753</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Assets_iE_zTQA11jLWANe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,149,613</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,439,917</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">678,515</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,268,045</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--Liabilities_iE_zsHB4G4VpwN9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,737,007</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,392,816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">767,393</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,897,216</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--RevenuesFromIntercompanySales_z4qzXFyCnyt7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">498,312</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,976</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,350,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,857,288</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--DepreciationDepletionAndAmortization_ziMoyo9YVL82" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">261,975</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,263</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,677</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">309,915</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--PaymentsForProceedsFromProductiveAssets_ztULnn56xRpk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">317,892</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,288</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1050">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">341,180</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 18; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_494_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_z8mnZxEMjXFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zcoEzrEmfIml" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZpU0qD8DiK9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zJTlE8zlmzRe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Nine Months Ended July 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzLty_zo9EcE8BF7Ve" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,777,739</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,473,171</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1055">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,250,910</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzLty_zbrRvDMGbOBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,462,219</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,511,756</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1060">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,973,975</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_iT_mtGPzLty_zgSF08t8LyQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,315,520</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,961,415</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1065">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,276,935</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_maOEzJ57_zalJKwIMhg23" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,521,175</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">383,011</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1070">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,904,186</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzJ57_zdLjAVnZGNvf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,394,986</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,736,004</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,667,607</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,798,597</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OperatingExpenses_iT_mtOEzJ57_msOILzbjv_zay4sPk6lJS4" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,916,161</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,119,015</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,667,607</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,702,783</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_iT_mtOILzbjv_maILFCOz5yq_zwak4xWvTOUb" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,399,359</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">157,600</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,667,607</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,574,152</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherIncome_maNIEzLNm_z7XVptzPwso9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">74,173</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">51</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">846</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,070</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--FundingFromPaycheckProtectionProgram_maNIEzLNm_zR07QgY7UZek" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">122,327</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">526,545</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1095">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="CODA:FundingFromPaycheckProtectionProgram" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzLNm_zWrNkq6Dj3Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,489</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,558</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">42,891</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzLNm_maILFCOz5yq_z09T82ud78h4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">188,011</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">511,038</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,998</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">681,051</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz5yq_maNILzZDP_zOjSGBK53Ry" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,587,370</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">353,438</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,685,605</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,255,203</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zqTYj8TI6fWg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current Tax Benefit (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">254,745</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">498,666</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">394</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">753,017</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zD6db4G3vSQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">356,164</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">264,636</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">58,829</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">150,357</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzp8C_msNILzZDP_zWl9Y1BktAT2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">101,419</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">763,302</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">59,223</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">602,660</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NetIncomeLoss_iT_mtNILzZDP_zVLqEEat4Cz7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,485,951</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,116,740</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,744,828</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,857,863</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Assets_iE_z4zeq2TpDicl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,820,472</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,608,555</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">934,192</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,363,219</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Liabilities_iE_pp0p0_zmnhlj4ur8U" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,159,921</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">844,816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">379,474</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,384,211</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--RevenuesFromIntercompanySales_zIbnDa9qvcI1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,367,619</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,016</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,025,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,576,635</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_zYDRnZRuSI61" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">707,761</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">98,671</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,077</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">827,509</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--PaymentsForProceedsFromProductiveAssets_zCFzmC2KdfKl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">745,405</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,203</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,018</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">838,626</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 19; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zSfqpQpZj7di" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49B_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zAuDHOeQPHAb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_499_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zQsFbdPH0Roc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_499_20191101__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zq12ndWPmf25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Nine Months Ended July 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPz5aW_zVHw4yIGWxGi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,377,081</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,989,152</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1160">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><ix:nonFraction name="us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,366,233</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_msGPz5aW_z6BBvKJ32ie1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,715,647</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,831,564</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1165">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,547,211</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_iT_mtGPz5aW_maOILzpx6_z4aoTz53b3ob" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,661,434</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,157,588</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,819,022</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_maOEzGAy_zM3aM3L700xl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,393,757</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">830,008</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">190,782</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:ResearchAndDevelopmentExpense" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,414,547</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzGAy_z9g8LLYUbfVe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,056,947</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,678,882</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,214,528</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:SellingGeneralAndAdministrativeExpense" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,950,357</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingExpenses_iT_mtOEzGAy_msOILzpx6_zFJZFCAFz117" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,450,704</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,508,890</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,405,310</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,364,904</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_iT_mtOILzpx6_maILFCOzaT8_zeWY7OwOlecb" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,210,730</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,698</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,405,310</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,454,118</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherIncome_maNIEzHlH_zYABMinqhigc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,242</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">142</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:OtherIncome" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,384</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzHlH_zPjp8hDHkq3g" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,345</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,313</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">34,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:InterestExpenseOther" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">54,650</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzHlH_maILFCOzaT8_zEEDfzGGoOSk" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,897</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,171</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">34,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,266</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzaT8_maNILzccu_zoDizFMmcuic" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,219,627</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">636,527</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,440,302</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,415,852</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Income Tax (Expense) Benefit</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zDA0oAOadno3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">24,968</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1214">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,905</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:CurrentIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">13,063</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zzxBdNt4SBe8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">315,849</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">145,713</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">154,333</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredIncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">324,469</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzjVY_msNILzccu_zYguLoWi7Mx2" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">290,881</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">145,713</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">166,238</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">311,406</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_mtNILzccu_zezizk125aRg" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,928,746</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">782,240</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,606,540</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,104,446</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--Assets_iE_zTtROpmhnSF9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,149,613</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,439,917</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">678,515</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,268,045</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Liabilities_iE_zCBNtB6QwnK9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,737,007</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,392,816</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">767,393</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,897,216</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--RevenuesFromIntercompanySales_znbZNmhFlGL1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">801,134</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,505</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,025,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="CODA:RevenuesFromIntercompanySales" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,935,639</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--DepreciationDepletionAndAmortization_zKaFIy22fkl6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">539,567</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">89,688</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,080</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">643,335</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsForProceedsFromProductiveAssets_zaJvHdxnetEd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">758,619</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,440</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">49,615</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:PaymentsForProceedsFromProductiveAssets" contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">832,674</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A0_z2hiMMzxbQd8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 20; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock"><p id="xdx_893_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zJg62LYOWYt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_z3YNeEXI1gc2" style="display: none">SCHEDULE
OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Three Months Ended July 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zoyoSJ7oLnL4" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">962,043</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_znz2qZaoPIj" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">589,560</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zOyZvoKiXgG" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,551,603</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zKzNHJZCRhE8" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,649,281</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zAFB6bbvPma4" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,392,764</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_zGlVfTYjvdA8" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,042,045</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td title="Total Revenues" id="xdx_989_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z5VQMKObYTzi" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">971,563</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zJDiZaktWPti" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1274">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zKGY9732Yxti" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">971,563</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zxUNstQ4xLjf" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">262,164</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z4rBVVWMIufd" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1280">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zL2UXyymY0Hj" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">262,164</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_znqhodxXzoWg" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,845,051</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z8f70V4Z2ndc" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,982,324</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731_zlRUGIAglu95" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,827,375</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zEJ6aQgU0YO9" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,151,520</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVBuuMvMX8w9" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">782,255</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVP7JevlhYwj" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,933,775</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zGe69qDBZHSb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">713,389</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zxIoGLXkaJy9" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1298">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zUUqHLQYQHQ9" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">713,389</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zuW46quhlKwi" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">153,150</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zL8Gwd5cucci" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1304">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zQzmuw4s0vUj" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">153,150</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbiWzQgAvDB6" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1308">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zs83ggiwNdqa" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,093,176</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zv1fMcKZexbb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,093,176</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_ziDrDEntUbla" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">826,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zbwVYRyjnhAe" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">106,893</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z6Ve2Vw2WdDj" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">933,885</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td title="Total Revenues" id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zWfownCw1Uce" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,845,051</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z1NTtExUx933" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,982,324</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731_z95K7WnovE6f" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,827,375</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zGhvZCPJqTpf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,298,962</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zoJrSD0vDfC6" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">670,255</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z4MNJIssQ10f" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,969,217</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRbAca8s6rIg" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,546,089</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z0OHeAs0EAFb" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,312,069</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYG3RtPp6QK2" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,858,158</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z2LDUZibHJg7" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,845,051</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zFYhEYlVOqee" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,982,324</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731_zp9CApJB4tQf" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,827,375</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 21; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Three Months Ended July 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zVXH8Z4OYuxc" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,071,893</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1bC7USjkhq8" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,753,662</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--AmericasMember_zMDdOfdEpxjd" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,825,555</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zS3Y9CNgjkr6" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">240,127</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zZnuvdkGbGfb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">589,304</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--EuropeMember_z9CbjoVVl3bl" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">829,431</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zFpoX0pwyps" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,718,644</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrmFVpo9gD6g" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1358">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zXS7xeFRVMXe" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,718,644</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgax1yS9JwIi" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,406</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zmfXnHUDlXql" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgf01bkXUC69" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,406</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zsxTYKXpNuB4" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,053,070</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zjIJDznPWXzb" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,342,966</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731_zyKJEGEyvwE3" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,396,036</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_z53g57S1hrqf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,058,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zJ2hG8NXdSK4" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">160,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zTcdEbwwURRl" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,218,703</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zRrmPCDjJnFa" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">119,100</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zpJjSyfIgB4g" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1382">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zV1DZBpY7z8l" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">119,100</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z8rYCK1rKvn3" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">90,540</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zqEyt7wXGtqj" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z5Y0jN6TIXdd" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">90,540</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zHsq7Pce9On" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1392">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5oYAut1dlwg" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,895,509</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zMWknLjTHEfb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,895,509</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zDgZW9TdIFu8" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">785,264</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zU0BlqItkjhc" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">286,920</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--ServicesMember_z31xsxVtvOt" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,072,184</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z5Gk8mYnWokj" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,053,070</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zy87C9B6u8Yk" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,342,966</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20200501__20200731_z9oGGy2ZZvE8" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,396,036</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z2WKZDKbveB8" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,148,706</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zlCtitXpmbCb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">160,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zepM5CkDLx5j" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,309,243</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td title="Total Revenues" id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zhSywOUTHve4" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">904,364</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zMWT4oEp0yQ9" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,182,429</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCaxIQ3CrvXj" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,086,793</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zbt5U87KZmEl" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,053,070</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zVamb25jnhRb" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,342,966</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731_zDgGhNaBkCia" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,396,036</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></p>

<ix:exclude><!-- Field: Page; Sequence: 22; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Nine Months Ended July 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_za6Tgk5hEzPi" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,425,850</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_zLOIPtCZzzc4" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,703,464</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zRjISObhk97c" title="Total Revenues" style="width: 14%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,129,314</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zrz56I1PLKjf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,440,036</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zcXOg3mvCHPc" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,769,707</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_ziFPBiQqDdX9" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,209,743</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z0tMQ1xjj9f1" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,466,796</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zcJqYR8GfURg" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1442">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z1LzzTO1I1Wg" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,466,796</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuYaoNI9rlc8" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">445,057</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z9QiWkWLupGk" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1448">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zYvNInh81itf" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">445,057</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zfK9F2LY1XZ5" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,777,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zsGBNtbdNP0i" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,473,171</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_z0gubQ5m91qa" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,250,910</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zWcy6VWZzYFf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,035,469</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zfl2kRQWVlZb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,096,718</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zOXQ47Yb2c2e" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,132,187</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zZ2Kk6TFdbM2" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,645,942</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_z1RUG9PO9yn1" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1466">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zP0NmRo77Kyh" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,645,942</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z3zPV4NmyYv4" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">599,425</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zBRO21NKvjmd" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1472">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z36Oniw3UNX" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">599,425</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbhH7dlvZkP8" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">213,956</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zo153DRATP6k" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,727,892</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zlX7hepNua51" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,941,848</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zIqCkfFBS1K8" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,282,947</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zFXBTyFAtscj" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">648,561</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z2mI7jpePxKf" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,931,508</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z6D5VBHzg8V6" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,777,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zLzCVZtUfEVa" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,473,171</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731_zx75e79ykbq2" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,250,910</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zICdbosTnajl" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,666,514</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zkpwGpPuc8kf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">984,717</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zbSG2VEKlJd6" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,651,231</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zC56Y4ZCo0G3" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,111,225</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRosHrM6kGDb" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,488,454</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrecrVMWo1zj" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,599,679</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zqEQMw5UbQEc" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,777,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zfhh42mcq4Sc" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,473,171</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_zepUZlJFxmh1" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,250,910</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 23; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Nine Months Ended July 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1WRyV8wHTLb" title="Total Revenues" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,126,863</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zz0uLbezkAKe" title="Total Revenues" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,899,676</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zMOmCv1bbmNi" title="Total Revenues" style="width: 13%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,026,539</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_z8Q5BFvgRoqk" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,379,134</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zTt1uSr7Mhr8" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,089,476</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zkeiKfxO6GO8" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,468,610</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrGp0Hr3YzAf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,760,390</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zeDQjqcoWHja" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zzNn5sxryJD7" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">4,760,390</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td title="Total Revenues" id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuyDAH2ewGyh" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">110,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zMpkXyblsaw6" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1532">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zz5lzLtLpEk4" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">110,694</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zkHscKIp1FPb" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,377,081</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zIIWdgqu2ya5" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,989,152</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember_zBMmEludxxob" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,366,233</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zMwoqmKx2wIf" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,241,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zHRcivL3RbWa" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">160,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_ze8fBWvV5QK9" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,402,074</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zJj86ok9Smbb" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">947,664</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zuF3aD4aM4O8" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1550">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zqEVDRmlt4ud" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">947,664</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zq9W8ttJAUu7" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">358,467</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_ztWugTKKt4Bi" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1556">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zrbvvIvDEPK9" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">358,467</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zBRCgwtfGvF5" title="Total Revenues" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1560">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5MCnBzAh57b" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,883,872</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zTHkC6dRdB0a" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,883,872</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zdTVL0xv7LMk" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,829,413</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zHRJe0V5wpRh" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">944,743</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zmrW6uEKkq63" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,774,156</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zTHnF0xauPjf" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,377,081</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zJcFfPW2WWVi" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,989,152</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember_zAcYbO9rvKs6" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,366,233</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zxXzyyKwFnih" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,467,995</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zPKfzZ4qNaMg" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">160,537</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKOmclDRqQI5" title="Total Revenues" style="text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,628,532</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCfwSw3kz7z9" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,909,086</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zQrszQAkklZ" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,828,615</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_znIme7s5zwYd" title="Total Revenues" style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,737,701</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zGAOAnMxV2Hl" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">8,377,081</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zGVOGPGTyXb2" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,989,152</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember_z3q1z3OMl8Q7" title="Total Revenues" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,366,233</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AC_zyKF3Dopb1Ne" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 24; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="CODA:PayrollProtectionProgramTextBlock"><p id="xdx_801_ecustom--PayrollProtectionProgramTextBlock_zqP2R17BnNhi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
16 &#8211; <span id="xdx_82E_zDydpGffvRC9">PAYROLL PROTECTION PROGRAM</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the nine months ended July 31, 2021, two of our US companies, received $<span id="xdx_90A_eus-gaap--ProceedsFromLoanOriginations1_c20201101__20210731__us-gaap--DebtInstrumentAxis__custom--SecondRoundPayrollProtectionProgramMember_zuEoRN9dUUOa"><ix:nonFraction name="us-gaap:ProceedsFromLoanOriginations1" contextRef="From2020-11-012021-07-31_custom_SecondRoundPayrollProtectionProgramMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">under the second round of the US Government Payroll
Protection Program (&#8220;Second Round PPP&#8221;) for payroll assistance during the Pandemic. The proceeds from the Second Round PPP
have been used to pay US employees&#8217; salaries during this period. In the nine months ended July 31, 2021 the Company
utilized all of the $648,872 of the Second Round PPP to maintain payroll expense. The loans were forgiven on June 14
and 22, 2021.</span> This amount is recorded in our accounts as &#8220;Other Income&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the 2020 FY our US companies received $<span id="xdx_90B_eus-gaap--ProceedsFromLoanOriginations1_c20191101__20201031__us-gaap--DebtInstrumentAxis__custom--FirstRoundPayrollProtectionProgramMember_zXREa5JhKoNb"><ix:nonFraction name="us-gaap:ProceedsFromLoanOriginations1" contextRef="From2019-11-012020-10-31_custom_FirstRoundPayrollProtectionProgramMember" format="ixt:numdotdecimal" decimals="0" unitRef="USD">648,872</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif">under the US Government Payroll Protection Program
(&#8220;First Round PPP&#8221;). The proceeds from the First Round PPP were used to maintain payroll expenses. The companies received
their First Round PPP loans in April and May of 2020. The amount received under the First Round PPP has now been forgiven under the Program. This amount
is recorded in our financial statements of 2020FY as &#8220;Other Income.&#8221;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="CODA:CovidNineteenTextBlock"><p id="xdx_806_ecustom--CovidNineteenTextBlock_zlZZ5I6Aeyil" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
17 &#8211; <span id="xdx_82E_zmrV97FoopZh">COVID-19</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company faces various risks related to the global outbreak of coronavirus disease (&#8220;COVID-19&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Engineering Services Business is dependent on its workforce to deliver its products and services primarily to the US and U.K. Governments.
If significant portions of the Engineering Services Business&#8217;s workforce are unable to work effectively, or if the US or U.K. Government
and/or other customers&#8217; operations are curtailed due to illness, quarantines, government actions, facility closures, or other restrictions
in connection with the COVID-19 Pandemic, the Engineering Services Business&#8217;s operations is likely to be severely impacted. The
Engineering Services Business may be unable to perform fully on its contracts and costs may increase as a result of the COVID-19 outbreak.
These cost increases may not be fully recoverable either from our customers or under existing insurance policies. At this time, the Company&#8217;s
management cannot predict with any precision the full extent of the impact which COVID-19 Pandemic will have on the Company, but management
continues to mitigate where it can and monitor the situation, to assess further possible implications to operations, the supply chain,
and customers, and to take actions in an effort to mitigate adverse consequences. Further, the Pandemic may impact the Company&#8217;s
results of operations and constrain the opportunity to grow its business operations in the near term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Marine Technology Business is dependent on its workforce and/or distributors/resellers to sell and deliver its products and services.
Developments such as social distancing, shelter -in- place directives and travel restrictions introduced by governments have impacted
the Marine Products Business&#8217;s ability to deploy its workforce effectively. These same developments may affect the operations of
the Company&#8217;s suppliers, customers and distributors/resellers, as their own workforces and operations are disrupted by efforts
to curtail the spread of this virus. The uncertainty relating to the trajectory of the Pandemic, in particular the evolving strains of
the virus and the associated response of various Governments in the places which we operate will affect the pace at which the Company&#8217;s
financial performance improves.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<ix:exclude><!-- Field: Page; Sequence: 25; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zn9ycBjRt2Mk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
18 &#8211; <span id="xdx_827_zrrZb23cQOdd">INCOME TAXES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">The
Company&#8217;s effective tax rate for the three months ended July 31, 2021 and 2020 was (<span id="xdx_907_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_c20210501__20210731_zPTD0JcZE2od" title="Effective tax rate"><ix:nonFraction name="CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">15.2</ix:nonFraction>%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">)
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">and <span id="xdx_90F_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20200501__20200731_zePFV5ZmI0v5"><ix:nonFraction name="CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" contextRef="From2020-05-012020-07-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">19.1</ix:nonFraction>%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">,
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">respectively. The decrease in the effective
tax rate for the three months ended July 31, 2021, as compared to July 31, 2020 resulted from the US companies having a taxable loss
for the three months ended July 31, 2021 compared to a taxable income for the three months ended July 31, 2020. We also recorded $<span id="xdx_900_eus-gaap--ReinsuranceRetentionPolicyAmountRetained_c20210501__20210731_zFgeFme4KOYa"><ix:nonFraction name="us-gaap:ReinsuranceRetentionPolicyAmountRetained" contextRef="From2021-05-012021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,519</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">related Employee Retention
Credits, which reduced the current income tax expense for the three months ended July 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">The
Company&#8217;s effective tax rate for the nine months ended July 31, 2021 and 2020 was (<span id="xdx_902_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_c20201101__20210731_zC5eJbPFz8U3"><ix:nonFraction name="CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" sign="-" unitRef="Pure">14.2</ix:nonFraction>%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">)
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">and <span id="xdx_90A_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20191101__20200731_zeIjJL7GKYCk"><ix:nonFraction name="CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" contextRef="From2019-11-012020-07-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">12.9</ix:nonFraction>%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">,
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">respectively. The decrease in the effective
tax rate for the nine months ended July 31, 2021, as compared to July 31, 2020 resulted from the US companies having a taxable loss for
the nine months ended July 31, 2020 compared to a taxable income for the nine months ended July 31, 2021. We also recorded $<span id="xdx_909_eus-gaap--ReinsuranceRetentionPolicyAmountRetained_c20201101__20210731_zouLAN8kZubj"><ix:nonFraction name="us-gaap:ReinsuranceRetentionPolicyAmountRetained" contextRef="From2020-11-01to2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">496,485</ix:nonFraction>
</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">related to Employee
Retention Credits, which reduced the current income tax expense for the nine months ended July 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of July 31, 2021, we had US federal net operating losses carryforwards of $<span id="xdx_901_eus-gaap--OperatingLossCarryforwards_iI_c20210731_zjWrNt1hP9h5" title="Net operating loss"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2021-07-31" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,376,727</ix:nonFraction></span>, which <span id="xdx_903_ecustom--OperatingLossExpirationDescription_dd_c20201101__20210731_z3jib57lh12b" title="Operating loss expiration description"><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" name="CODA:OperatingLossExpirationDescription">expire in 2029</ix:nonNumeric></span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-11-01to2021-07-31" escape="true" name="CODA:RestatementToPriorYearIncomesTextBlock"><p id="xdx_80D_ecustom--RestatementToPriorYearIncomesTextBlock_z4J37lcmLFLa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
19</span><span style="font: 10pt Times New Roman, Times, Serif"> &#8211; <span id="xdx_829_zqH0TiC6kyu3">RECLASSIFICATION OF PRIOR
YEAR PRESENTATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Certain
prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the previously reported consolidated financial statements. An adjustment has been made to the disclosures of the composition of property
and equipment.</span></p>


</ix:nonNumeric><p id="xdx_815_zhdmN9rXhSJ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 26; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_007"></span>ITEM
2. MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Forward-Looking
Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
information herein contains forward-looking statements. All statements other than statements of historical fact made herein are forward
looking. In particular, the statements herein regarding industry prospects and future results of operations or financial position are
forward-looking statements. These forward-looking statements can be identified by the use of words such as &#8220;believes,&#8221; &#8220;estimates,&#8221;
&#8220;could,&#8221; &#8220;possibly,&#8221; &#8220;probably,&#8221; &#8220;anticipates,&#8221; &#8220;projects,&#8221; &#8220;expects,&#8221;
&#8220;may,&#8221; &#8220;will,&#8221; or &#8220;should&#8221; or other variations or similar words. No assurances can be given that
the future results anticipated by the forward-looking statements will be achieved. Forward-looking statements reflect management&#8217;s
current expectations and are inherently uncertain. Our actual results may differ significantly from management&#8217;s expectations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following discussion and analysis should be read in conjunction with our financial statements, included herewith and the audited financial
statements included in our annual report on Form 10-K filed with the Securities and Exchange Commission on January 28, 2021. This discussion
should not be construed to imply that the results discussed herein will necessarily continue into the future, or that any conclusion
reached herein will necessarily be indicative of actual operating results in the future. Such discussion represents only the best present
assessment of our management.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>General
Overview</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the Management&#8217;s Discussion and Analysis (MDA) section, the terminologies referenced below are used throughout the MDA section
and have the following meanings:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8220;Current
    Quarter&#8221;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 65%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Three-month
    period ended July 31, 2021</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8220;Previous
    Quarter&#8221;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Three-month
    period ended July 31, 2020</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8220;Current
    Nine Month Period&#8221;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    Nine-month period ended July 31, 2021</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#8220;Previous
    Nine Month Period&#8221;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    Nine-month period ended July 31, 2020</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
operate two distinct business operations which are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
    Marine Technology Business (also referred to in this Form 10-Q as &#8220;Products Business&#8221;, &#8220;Products Operations&#8221;
    or &#8220;Products Segment&#8221;); and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">the
    Marine Engineering Business (also referred to in this Form 10-Q as &#8220;Engineering Business&#8221;, &#8220;Engineering
    Operations&#8221;, &#8220;Services Business&#8221; or &#8220;Services Segment&#8221;).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
Marine Technology Business designs, manufactures and sells and/or rents underwater solutions, products and services to the underwater
commercial and defense markets. Our product offerings comprise hardware, software and services which extend to customization of our technology
for customers specific purposes and onsite training and mobilization assistance. The Products Business has operations in the USA, UK
and Denmark. The most significant technology in the Products Business&#8217; portfolio is its real time volumetric sonar technology which
has unique capabilities for both the commercial and defense underwater imaging sonar markets. To our knowledge this is the only sonar
in the world with these capabilities. There are several patents around this technology covering various methods. We have also filed multiple
patents concerning our next generation of sonar technology (Echoscope PIPE<sup>&#174;</sup>). We believe that Echoscope PIPE<sup>&#174;
</sup>is the only technology capable of generating and displaying in real time multiple 4D images of underwater targets.
The Products Business generates most of its revenues from its real time volumetric sonar which includes both hardware and proprietary
software. Our products are used primarily in the underwater construction market, offshore oil and gas, offshore wind energy industry,
complex dredging, port security, search and rescue, salvaging, defense, shallow water and deep-water mining, diving and marine sciences
sectors. Our customers include service providers to major oil and gas companies, renewable energy companies, law enforcement agencies,
ports, mining companies, defense bodies, research institutes and universities. Increasingly we are performing development work around
our technology for US defense bodies. This includes the recent development of a close in visualization real time 3D sonar, specifically
for a US defense customer which we delivered in May 2021. This device is currently going through Customer Acceptance Testing. If successful,
it will be integrated in new surface vessels, which has the potential to involve multiple sales over the life of the program.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
Services Business acts primarily as a sub-contractor to prime defense contractors. This Business engineers, sub-assemblies which are
utilized in broader defense programs. The Services Business has operations in the USA and UK. Its central business model is the design
and manufacture of sub-assemblies for utilization into larger defense mission critical integrated systems (&#8220;MCIS&#8221;). An example
of such MCIS is the US Close-In-Weapons Support (CIWS) Program for the Phalanx radar-guided cannon used on combat ships. These proprietary
sub-assemblies, once approved within the MCIS program, afford the Services Business the status of preferred supplier for these items.
Such status permits it to supply these sub-assemblies and upgrades in the event of obsolescence or advancement of technology for the
life of the MCIS program. Clients include prime defense contractors such as Raytheon, Northrop Grumman, Thales Underwater and BAE systems.
This Business generally creates the initial design and prototyping of the first sub-assembly item and once adopted within the designated
program, secures ongoing manufacturing contract for the said sub-assembly.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Both
the Marine Technology Business and Marine Engineering Business have established synergies in terms of customers and specialized engineering
skill sets (hardware, firmware and software) encompassing capturing, computing, processing and displaying data in harsh environments.
Both businesses jointly bid for development and engineering projects for which their common joint skills provide competitive advantage.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>


<!-- Field: Page; Sequence: 27; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Factors
Affecting our Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following is a short description of some of the factors that affect our business. For a more detailed discussion of these and additional
factors, refer to the Company&#8217;s Form 10-K for the fiscal year ended October 31, 2020 which was filed with the Securities and Exchange
Commission on January 28, 2021 and which incorporated by reference herein.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>United
Kingdom&#8217;s Withdrawal from the European Union (widely referred to as &#8220;Brexit&#8221;)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
United Kingdom (&#8220;UK&#8221;) withdrew from the European Union (&#8220;EU&#8221;) on December 31, 2020. This has resulted in the
removal of previous existing rights concerning the freedom of movement of goods, persons, capital and services between the UK and the
EU member states. The removal of these rights may reduce the demand for our goods and services in the European Union which is a major
market for our products and services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Although
in the areas of our operation we believe that under the new trade agreement between the UK and EU, there are no trade tariffs or quotas
applicable to our products or services, we nevertheless believe that our business is likely to be adversely affected by the withdrawal
from the EU by the UK. The withdrawal took effect January 1, 2021 and therefore the full impact of this change in the status of the relationship
between the UK and EU, is still not fully understood. However, some of the immediate areas that have impacted us since withdrawal include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">New
    restrictions which prevent our engineers from working freely in EU member countries. Our business relies on our field engineers going
    to our customers&#8217; sites and assisting with training and mobilizing of our solutions. Under the new arrangement between the
    EU and UK, our engineers will now need a work permit for EU member countries. However, we are unable to assess the true impact of
    these new requirements for our engineers since there is uncertainty as to the new procedures further compounded by the border restrictions
    in EU member countries currently due to the Pandemic.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Since
    the withdrawal in December 2020, there has been wide-scale disruption in shipments between the UK and EU member countries with the
    introduction of significant customs checks or declarations. This has resulted in significant customs procedures to comply with causing
    increased costs and delays. Increasingly our European customers are requesting for our products to come from within the European
    Union as a condition of hiring the equipment. If we are unable to address this in the near future, this will affect the demand for
    our products in European Union member states. This means that our Danish subsidiary will become increasingly important to the Products
    Business operations. It also means an increase in the cost of our operations associated with managing a subsidiary in Denmark.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
    is an acute shortage of engineering skills (both hardware and software) affecting both the Marine Technology Business and the
    Services Business. This has been further exacerbated by the withdrawal from the EU. The UK Government recently reported
    that in July 31, 2021 there were in excess of one million unfilled vacancies in the UK and that wages had increased by 8% compared
    to the same period last year. The inability to recruit staff from EU member state countries in specialized areas such as engineering
    and software development is having a significant impact on our business and adversely impacts on our ability to advance our technology
    at a commercially viable pace.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The EU member states have harmonized their approach
    including movement between borders during the Pandemic. With the UK outside of the EU, it follows different Pandemic management rules.
    This impacts our business ability to travel to EU member states to support our customers and therefore impacts on the demand for
    our goods and, particularly our support services, such as field installation and training.</td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have taken steps to mitigate some of its impact of the UK leaving the European Union by establishing a Danish based subsidiary, Coda
Octopus Products A/S, to maintain a presence in the European Union. We intend to run a large part of our rental business from this office.
We can give no assurance that this in itself will be sufficient to reduce the impact of the change in the UK access to the European Union
single market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 28; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Impact
of the Coronavirus outbreak (&#8220;Pandemic&#8221;)</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>General
Impact </i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">All
our operations continue to be affected by the Pandemic. In broad terms, our operations are acutely impacted by the ongoing
reduction in staffing due to applicable quarantine rules and travel restrictions. A significant part of our goods and services
are sold to customers in Asia. Due to travel restrictions, since February 2020 we have not been able to travel to support our customers
projects or promote our goods and services.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Government
Policies on the Pandemic</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
operations are based in a number of countries, with each country establishing different pandemic management related rules. This has generally
resulted in a much less predictable working environment for planning and delivering customer projects along with increased project cost.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
ongoing Pandemic crisis has a number of adverse implications for our business:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Decrease
    in productivity which affects profitability of our projects.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Project
    over runs with associated increase costs.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">A
    high percentage of staff may be required to quarantine for extended and recurring periods with all the associated implications such
    as increased costs and delays in finalizing projects. In the UK currently, it is widely reported in the news media, that the National
    Health Service (NHS) track and trace system is &#8220;pinging up to 100,000 people per day to quarantine &#8211; referred to as &#8220;Pingdemic&#8221;)
    and this is having a debilitating effect on business ability to operate.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Higher
    staff costs due to increased sick pay allowance which varies according to the country where the business operations are located combined
    with lower productivity.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">While the number of units of rental of equipment has
    increased in the Current Quarter, ancillary support services (such as training or mobilization assistance) has reduced significantly.
    This reduces our rental income. Moreover, our products are complex and without such support, this could impact the customer&#8217;s
    experience thus jeopardizing long term relationships with such customers.</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    business activities which we can pursue are still very limited and this is an industry-wide problem.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Higher
                                            costs associated with sending our engineers on customer projects due to requirements for
                                            both testing and quarantining upon arrival at the destination.</p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Impact
on Revenues and Earnings</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Increasingly
governments Pandemic response strategies are fluid with the evolving new strains of the virus. Until the business environment normalizes,
we are uncertain as to the extent of the impact the Pandemic will have on our future financial results. In the Current Quarter both the
Marine Technology Business and our Engineering Business have been adversely impacted by the constraints caused by the Pandemic causing,
among other things, increasing costs of operations, reduction in the demand for our goods and services or postponement of projects.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Impact
on Liquidity, Balance Sheet and Assets</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Failure
to curb the Pandemic in the near future, may adversely impact on our availability of free cash flow, working capital and business prospects.
As of July 31, 2021, we had cash of approximately $19.2 million and for the nine months ended July 31, 2021, we
generated approximately $3.6 million of cash from operations. Since the beginning of the Pandemic in March 2020, the level of cash generated
from our operations has declined. However, based on our outstanding obligations including loans and notes payable (&#8220;Instruments&#8221;),
terms of these Instruments and our cash balances, we believe we have sufficient working capital to effectively continue our business
operations for the foreseeable future.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Supply
Chain Disruption</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Due
to the exceptionally high demand in the semi-conductor market, we are experiencing extreme lead times for components which are
necessary for the manufacture and service of our products. We are also seeing significant increases in price for these and other
routine components. Both the extended lead time, in some instances 40 weeks lead time is being quoted by suppliers, and the
price increase may affect our ability to meet customer requirements and make the prices of our products uncompetitive. The
Products Business may reasonably endeavor to reduce the impact of the extended lead times by priming its supply chain as far as
possible. However, the impact on the Engineering Business is more severe and could grind their operations to a halt, since this part
of our business does not know what parts or components are required until their customers place an order for bespoke engineering
work. We therefore have a high risk that our Engineering Business&#8217; may be severely impacted by the shortages that we
are currently experiencing in the market.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Supplying
Products without Training</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The underwater imaging products which we
supply are complex. Customers benefit from our on-site training program as part of the adoption of the technology. Our customers for
our products are globally based. Since February 2020, we have not been able to provide hands-on field support to our customers.
Pre-pandemic we would typically supply equipment with engineering support for training and mobilization assistance and would run a
number of customer training events. The Pandemic has rendered this impossible due to the various and varying restrictions applicable
in the places where our customers reside. Our products are complex and without support, the risks increase for customers&#8217;
dissatisfaction, thus jeopardizing the long- term relationship and the reputation of the products.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Critical
Accounting Policies</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">This
discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements that have
been prepared under accounting principles generally accepted in the United States of America (&#8220;GAAP&#8221;). The preparation of
financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported values
of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported
levels of revenue and expenses during the reporting period. Actual results could materially differ from those estimates.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Below
is a discussion of accounting policies that we consider critical to an understanding of our financial condition and operating results
and that may require complex judgment in their application or require estimates about matters which are inherently uncertain. A discussion
of our significant accounting policies, including further discussion of the accounting policies described below, can be found in Note
2, &#8220;Summary of Accounting Policies&#8221; of our Consolidated Financial Statements for the year ended October 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 29; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Revenue
Recognition</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
revenues are earned under formal contracts with our customers and are derived from both sales and rental of underwater solutions for
imaging, mapping, defense and survey applications and from the engineering services that we provide. Our contracts do not include the
possibility for additional contingent consideration so that our determination of the contract price does not involve having to consider
potential variable additional consideration. Our product sales do not include a right of return by the customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">With
regard to our Products Segment, all of our products are sold on a stand-alone basis and those market prices are evidence of the value
of the products. To the extent that we also provide services (e.g., installation, training, etc.), those services are either included
as part of the product or are subject to written contracts based on the stand-alone value of those services. Revenue from the sale of
services is recognized when those services have been provided to the customer and evidence of the provision of those services exist.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
further discussion of our revenue recognition accounting policies, refer to Note 2 &#8211; &#8220;Revenue Recognition&#8221; in these
unaudited consolidated financial statements and in our Annual Report on Form 10-K for the fiscal year ended October 31, 2020.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Recoverability
of Deferred Costs</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
defer costs on projects for service revenue. Deferred costs consist primarily of direct and incremental costs to customize and install
systems, as defined in individual customer contracts, including costs to acquire hardware and software from third parties and payroll
costs for our employees and other third parties.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
recognize such costs on a contract by contract basis in accordance with our revenue recognition policy. For revenue recognized under
the completed contract method, costs are deferred until the products are delivered, or upon completion of services or, where applicable,
customer acceptance. For revenue recognized under the percentage of completion method, costs are recognized as products are delivered
or services are provided in accordance with the percentage of completion calculation. For revenue recognized ratably over the term of
the contract, costs are also recognized ratably over the term of the contract, commencing on the date of revenue recognition. At each
balance sheet date, we review deferred costs, to ensure they are ultimately recoverable. Any anticipated losses on uncompleted contracts
are recognized when evidence indicates the estimated total cost of a contract exceeds its estimated total revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 30; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Income
Taxes</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company accounts for income taxes in accordance with Accounting Standards Codification Topic 740, Income Taxes (ASC 740). Under ASC 740,
deferred income tax assets and liabilities are recorded for the income tax effects of differences between the bases of assets and liabilities
for financial reporting purposes and their bases for income tax reporting. The Company&#8217;s differences arise principally from the
use of various accelerated and modified accelerated cost recovery system for income tax purposes versus straight line depreciation used
for book purposes and from the utilization of net operating loss carry-forwards.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Deferred
tax assets and liabilities are the amounts by which the Company&#8217;s future income taxes are expected to be impacted by these differences
as they reverse. Deferred tax assets are based on differences that are expected to decrease future income taxes as they reverse. Correspondingly,
deferred tax liabilities are based on differences that are expected to increase future income taxes as they reverse.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
income tax purposes, the Company uses the percentage of completion method of recognizing revenues on long-term contracts which is consistent
with the Company&#8217;s financial reporting under US generally accepted accounting principles.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Intangible
Assets</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Intangible
assets consist principally of the excess of cost over the fair value of net assets acquired (or goodwill), customer relationships, non-compete
agreements and licenses. Goodwill was allocated to our reporting units based on the original purchase price allocation. Goodwill is not
amortized and is evaluated for impairment annually or more often if circumstances indicate impairment may exist. Customer relationships,
non-compete agreements, patents and licenses are being amortized on a straight-line basis over periods of 2 to 15 years. The Company
amortizes its limited lived intangible assets using the straight-line method over their estimated period of benefit. Annually, or sooner
if there is indication of a loss in value, we evaluate the recoverability of intangible assets and consider events or circumstances that
warrant revised estimates of useful lives or that indicate that impairment exists.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
first step of the goodwill impairment test, used to identify potential impairment, compares the fair value of the reporting unit with
its carrying amount, including goodwill. If the fair value, which is based on future cash flows, exceeds the carrying amount, goodwill
is not considered impaired. If the carrying amount exceeds the fair value, goodwill is reduced by the excess of the carrying amount of
the reporting unit over that reporting unit&#8217;s fair value. Goodwill can never be reduced below zero, if any. At the end of each
year, we evaluate goodwill on a separate reporting unit basis to assess recoverability, and impairments, if any, are recognized in earnings.
An impairment loss would be recognized in an amount equal to the excess of the carrying amount of the goodwill over the implied fair
value of the goodwill. There were no impairment charges during the periods presented.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Summary
of Consolidated Results of Operations</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the Current Quarter, we have seen less Pandemic-related restrictions on our business. The Products Business rental business activities
increased significantly in the Current Quarter. In the Current Quarter we also paid materially less commission to agents on sale.
This in turn increased Gross Profit Margins. The Products Business revenues increased by 25.5% over the Previous Quarter.
The Services Business revenues (and therefore financial performance) declined during the Current Quarter. This is largely due to continued
delay in received defense-related contracts which we anticipated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We also had a Tax Benefit of $753,017 in
the nine months ended July 31, 2021, which was due mainly to U.S. Employee Retention Credits of $496,485.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Segment
Summary</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Products
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the Current Quarter the Products Business
generated 66.0% of our consolidated revenues compared to 56.6% in the Previous Quarter. In the Current Quarter revenues were $3,845,051
compared to $3,053,070 in the Previous Quarter, representing an increase of 25.9%. Gross Profit Margin increased by 9.9% and was
85.8% in the Current Quarter compared to 75.9% in the Previous Quarter. This increase in Gross Profit Margin in the Current Quarter is
largely attributable to the significant increase in rentals during the Current Quarter coupled with a material reduction in Commissions
paid to agents. Rental increased by 499% in the Current Quarter and was $713,389 compared to $119,100 in the Previous Quarter. In
the Current Quarter Total Operating Expenses increased by 57.2%, reflecting normalization of our costs since in the Previous Quarter
we had contributions to wages and salaries for UK staff under the Government&#8217;s Coronavirus Job Retention Scheme.
In the Current Quarter Net Income Before Taxes increased by 25.7% and was $1,899,552 compared to $1,510,876 in the Previous Quarter.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Services
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the Current Quarter the Services Business generated 34.0% of our consolidated revenues compared to 43.4% in the Previous Quarter. In
the Current Quarter revenues of the Services Business declined by 15.4% and was $1,982,324 compared to $2,342,966 in the Previous Quarter.
Gross Profit Margin decreased by 6.0 percentage points. Gross Profit Margin decreased in the Services Business largely due to
the mix of engineering projects. Total Operating Expenses declined by 13.4%. The main reason for the decline in revenues is the delay
in receiving anticipated backlog government related contracts. This is mainly due to the change in US Administration exacerbated by the
ongoing Pandemic. Net income before taxes was $155,164 as compared to $346,497 in the Previous Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 31; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Results
of Operations for the Current Quarter compared to the Previous Quarter</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Revenue</i></b>:
Total consolidated revenues for the Current Quarter and the Previous Quarter were $5,827,375 and $5,396,036 respectively, representing
an increase of 8.0%. The Products Business revenues increased from $3,053,070 in the Previous Quarter to $3,845,051 in the Current Quarter,
representing an increase of 25.9%. This largely reflects the improvement in the business environment over the Previous Quarter which
has seen an increase in the Product&#8217;s Business rental activities and associated revenues from those activities coupled
with a material reduction in Commissions paid to agents. In the Current Quarter, the Services Business revenues fell by 15.4% and
was $1,982,324 compared to $2,342,966 in the Previous Quarter. This fall in the Services Business revenues is due to the significant
delay in receiving anticipated defense contracts. This is largely a result of the change in US Administrations exacerbated by the Pandemic
which has caused business activities to slow down.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Gross
Profit Margins</i></b><i>:</i> Margin percentage was stronger in the Current Quarter at 72.3% (gross profit of $4,212,409) compared to
67.1% (gross profit of $3,619,168) in the Previous Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Gross
Profit Margins may vary according to a number of factors. These include:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    percentage of consolidated sales attributed to the Products Business. The Gross Profit Margin yielded by the Products Business is
    generally higher than that of the Services Business.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    percentage of consolidated sales attributed to the Services Business. The Services Business yields a lower gross profit margin on
    generated sales which are largely based on time and materials contracts (except for its Thermite<sup>&#174;</sup> products and our
    Fire Sprinkler<sup>&#174;</sup> Products).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    mix of sales within the Products Business:</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Outright
    sales versus rentals.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Hardware
    related sales versus Software related sales.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Extent
    of Offshore Engineering Support Services provided in the period.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Extent
    of paid customer engineering work relating to customizing our technology for their purpose.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    of Commissions on sales (both the Services and Products businesses work with a global network of sales agents). Most sales from Asia
    attract commission as those are typically sales via our Agents/Distributors Network.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    of Assets in Rental Pool and cost of Sales associated with these Assets (and which are subject to depreciation).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Services
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the Current Quarter Gross Profit Margins for the Services Business were 46.0% compared to 52.0% in the Previous
Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>Products
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the Current Quarter Gross Profit Margins for the Products operations were 85.8% compared to 78.6% in the Previous Quarter. Gross Profit
Margins increase in the Products Business due to increase in the unit of rentals made in the Current Quarter coupled with a material
reduction in Commissions paid to agents compared to the Previous Period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Since
there are more variable factors affecting Gross Profit Margins in the Products Business, a table showing a summary of break-out of sales
generated by the Products Business in the Current Quarter compared to the Previous Quarter is set out below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Current
    Quarter <br /> Products</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Previous
    Quarter <br /> Products</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">Percentage</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">Change</span></p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Sales</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,151,520</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 16%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,058,166</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase
                                            4.5</span></td><td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Rentals</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">713,389</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">119,100</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase
                                            499.0</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Software Sales</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">153,150</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">90,540</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase
                                            69.2</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Engineering Parts</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"></span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Services</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">826,992</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">785,264</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase
                                            5.3</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    </tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Net Sales</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,845,051</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">3,053,070&#160;</span></td><td style="text-align: left"></td><td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td><td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase
                                            25.9</span></td><td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td>
    </tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Furthermore, in the Current Quarter we incurred
Agents Commission expense of $61,600 compared to $185,100 in the Previous Quarter.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Further
information on the performance of each Segment including revenues by product and geography in the Current Quarter can be found in Note
15 to the Unaudited Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><i>Research
and Development (R&amp;D)</i></b>: Total consolidated Research and Development expenditures in the Current Quarter were $675,766 compared
to $772,641, representing a reduction of 12.5%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Services
    Segment. </i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the Current Quarter the Services Business R&amp;D expenditures fell by 61.7%. These expenditures were $135,213 in the Current Quarter
compared to $352,625 in the Previous Quarter. Research and Development expenditures are incurred by this business in relation to an incubator
embedded systems division which it has established. This division is investing in the development of the next generation of the Thermite&#174;
range of mission computers for leveraging across our group of companies. Thermite<sup>&#174;</sup> which has a prestigious customer base,
is a ruggedized mission computer with a number of variants which are man worn, backpack worn and simultaneously integrated in the soldier&#8217;s
helmet and in defense system such as air-borne drones. The next generation of Thermite&#174; (now the Thermite<sup>&#174;</sup> Octal)
is in trials with a number of customers and we would expect to start manufacturing these mission computers for sale when the trials are
completed. These trials have been interrupted due to the Pandemic and are yet to restart. In the Current Quarter, R&amp;D expenditures
for this Segment decreased due to the Business taking steps to reduce spending in this area until it can restart field trials on the
prototype variants it has fielded. Until the field trials are reinstated, our challenge is to lock in the new development
requirements, and as such we have reduced our expenditures on Thermite&#174;.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p>

<p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Products Segment</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">R&amp;D
expenditures in the Products Business increased from $394,332 in the Previous Quarter to $540,553 in the Current Quarter, representing
an increase of 37.1%. In the Previous Quarter R&amp;D expenditures were particularly low as our activities were significantly reduced
due to the Pandemic. R&amp;D Expenditures in the Current Quarter include an exceptional item of expenditures of approximately $76,000
which represents a sub-contractor&#8217;s costs for development of a new generation of an ASIC device for our sonar technology. We expect
to expend $500,000 in this fiscal year on the development of this device.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Segment</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2020</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">Percentage
    Change</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 40%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Services Segment R&amp;D Expenditures</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">135,213</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 15%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">352,625</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 18%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Decrease of 61.7
</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Products Segment R&amp;D Expenditures</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">540,553</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">394,332</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase of 37.1 </span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 32; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Selling,
General and Administrative Expenses (SG&amp;A)</i>:</b> SG&amp;A expenses for the Current Quarter was $2,205,230 compared to $1,525,469
in the Previous Quarter, representing an increase in this area of expenditures of 44.6%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
increase in this area of expenditures in the Current Quarter is largely reflective of the increase in our business activities compared
to the Previous Quarter in which our activities were curtailed due to the ongoing Pandemic.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Wages
and Salaries increased since in the Previous Quarter we had Pandemic related payroll assistance under the UK Government Coronavirus Job
Retention Scheme (&#8220;CJRS&#8221;) of $91,200 compared to $2,500 in the Current Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, in the Current Quarter, Legal and Professional Fees increased by 45.7%. This is because in the Previous Quarter, our
CEO and Board members agreed certain waivers of fees again due to the uncertainties posed by the Pandemic in the Previous Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the Current Quarter we recorded an increase
in stock based compensation which was $451,629 compared to $344,666 in the Previous Quarter, representing a 31.0% increase. This relates
to certain stock options granted to employees under the Company&#8217;s 2017 Stock Option Incentive Plan.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Key
Areas of SG&amp;A Expenditure across the Group for the Current Quarter compared to the Previous Quarter are:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Expenditure</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2020</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Percentage
    Change</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Wages and Salaries</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">871,571</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">747,613</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 18%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 16.6</span></td>
    <td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Legal and Professional Fees (including accounting
    and audit)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">258,309</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">177,248</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 45.7</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Rent for our various locations</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">13,006</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">6,889</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 88.8</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif">Marketing</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">7,993</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,487</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 221.4</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Wages
and Salaries increased as we normalized our activities which in the Previous Quarter were curtailed due to the ongoing restrictions
relating to the Pandemic. In the Previous Quarter this area of expenditure contained contributions received under the UK Government
Coronavirus Job Retention Scheme (&#8220;CJRS&#8221;) for staff who could not attend the offices due to restrictions that were
then in place. We also paid $41,400 as employee separation payment.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
increase in the Current Quarter of &#8220;Legal and Professional&#8221; category of expenditures is a reflection that in the Previous
Quarter our Board of Directors and our Chief Executive Officer (&#8220;Officers&#8221;) had waived certain amounts relating to their
Professional Fees in light of the global lockdown and the uncertainty created by the Pandemic. The total of Professional Fees of Officers
and Directors were $67,779 in the Previous Quarter and $116,850 for the Current Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
general, the category of &#8220;Rent&#8221; is not material for the Business as we own most of premises and facilities.
The current category of rent largely reflects the premises we are using in Copenhagen/Denmark which has been established to mitigate
as far as possible the impact of the United Kingdom withdrawing from the European Union. In this connection, in the Current Quarter,
we have also leased an apartment for 6 months for accommodation of various staff travelling to support the Danish operations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Marketing Expenditures in both the Current Quarter and Previous Quarter do not reflect our typical expenditures in this area. Since the
Previous Quarter, marketing activities have been severely constrained due to the Pandemic which prevents activities such as travel to
customer or attending trade shows. The Marketing expenditures in the Current Quarter increased over the Previous Quarter due to the fact
that we are performing more marketing activities than in the Previous Quarter when the global economy was shut down. However, neither
the Current Quarter nor Previous Quarter are representative of our typical marketing costs pre-Pandemic. We anticipate that this area
of expenditures will increase significantly in the future as we promote our new products and services once the business environment stabilizes
with respect to the Pandemic and the associated restrictions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Operating
Income (loss)</i></b>: In the Current Quarter we realized an operating profit of $1,331,413 compared to $1,321,058 in the Previous Quarter,
a marginal increase over the Previous Quarter. This is a reflection of the increase in our Products Business&#8217; revenues by 25.5%
over the Previous Quarter along with an increase in Gross Profit Margins by 9.9%. We also had a reduction in R&amp;D
expenditures by 12.5%, although SG&amp;A expenditures increased by 44.6%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Interest
Expense</i></b>: Interest expense decreased by 11.1% in the Current Quarter to $14,736 from $16,580 in the Previous Quarter. This is
due to reduction in the principal amount outstanding under the debentures held by HSBC NA and which is in accordance with the agreed
repayment schedule. This loan matures in December 2021. Please refer to Note 11 &#8211; Note Payable to the Unaudited Consolidated Financial
Statements for further details pertaining to this HSBC Loan.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Other
Income</i></b>: In the Current Quarter Other Income was $3,571 compared to $3,871 in the Previous Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Net
Income (loss) before income taxes (NIBIT)</i></b>: In the Current Quarter, we realized a profit of $1,320,248 before income taxes as
compared to $1,308,349 in the Previous Quarter. Although Total Operating Expenditures significantly increased in the Current Quarter
(25.4% over Previous Quarter), NIBIT increased due to our total consolidated revenues increasing along with increase in our Gross
Profit Margins (largely due to the Products Business rental income increasing in the Current Quarter and reduction in Commissions
paid to agents).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 33; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Net
Income: </i></b>In the Current Quarter the Company realized a net income of $1,521,086 as compared to $1,022,753 in the Previous Quarter.
Net Income increased due to a number of factors including increase in our total consolidated revenues and Gross Profit Margins coupled
with the realization of a tax benefit of $418,329 in the Current Quarter compared to $1,584 in the Previous Quarter. In addition, Deferred
Tax (Expense) Benefit in the Current Quarter was ($217,491) compared to ($287,180) in the Previous Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Comprehensive
Income (loss)</i></b><i>.</i> In the Current Quarter Comprehensive income was $1,260,405 compared to $1,697,632 for the Previous Quarter.
This category is affected by fluctuations in foreign currency exchange translation transactions. In the Previous Quarter we realized
a gain on foreign currency translation adjustments relating to certain transactions of $674,879 compared to a loss on related foreign
currency translation transactions of $260,681 in the Current Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Results
of Operations for the Current Nine Month Period compared to the Previous Nine Month Period</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Revenue</i></b>:
Total consolidated revenues for the Current Nine Month Period and the Previous
Nine Month Period were $16,250,910 and $15,366,233 respectively, representing an increase of 5.8%. This is largely due to the increase
in revenues generated by the Products Business. The Products Business revenue in the Current Nine Month Period was $11,777,739 compared
to $8,377,081 representing an increase of 40.6%. The Services Business revenues declined in the Current Nine Month Period and was $4,473,171
compared to $6,989,152, representing a decline of 36.0%. This is largely due delays in receiving backlog defense related orders caused
by the change in the US Administrations.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Gross
Profit Margins</i></b><i>:</i> Margin percentage was stronger in the Current Nine Month Period at 69.4% (gross profit of $11,276,935) compared to 63.9% (gross profit of $9,819,022), representing an increase of 5.5 percentage points in the Current Nine Month Period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Gross
Profit Margins vary according to a number of factors, including:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    percentage of consolidated sales attributed to the Products Business. The Gross Profit Margin yielded by the Products Business is
    generally higher than that of the Services Business.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    percentage of consolidated sales attributed to the Services Business. The Services Business yields a lower gross profit margin on
    generated sales which are largely based on time and materials contracts (except for its Thermite<sup>&#174;</sup> and Fire Sprinkler<sup>&#174;
    </sup>products).</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#9679;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
    mix of sales within the Products Business:</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Outright
    sales versus rentals.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Hardware
    related sales versus Software related sales.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Extent
    of Offshore Engineering Support Services provided in the period.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Extent
    of paid customer engineering work relating to customizing our technology for their purpose.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    of Commissions on sales (both the Services and Products businesses work with a global network sales agents). Most sales from Asia
    attract commission as those are typically sales via our Agents/Distributors Network.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Level
    of Assets in Rental Pool and cost of the sales associated these Assets (and which are subject to depreciation).</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Services
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Gross
Profit Margins for the Services Business of 43.8% in the Current Nine Month Period were marginally lower than the Previous Nine Month
Period where they were 45.2%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Products
Business</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Current Nine Month Period Gross Profit Margins for the Products Business were 79.1% compared to 79.5% in the Previous Nine Month
Period. Gross Profit Margins were slightly less in the Products Business due to mix of sales, commissions expense on Equipment
Sales which was $419,276 compared to $441,744 in the Previous Nine Month Period. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Since
there are more variable factors affecting Gross Profit Margins in the Products Business, a table showing a summary of break-out of sales
generated by the Products Business in the Current Nine Month Period compared to the Previous Nine Month Period is set out below:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine
    Month Period 2021</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine
    Month Period 2020</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Percentage
    Change</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 36%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Sales</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,035,469</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 18%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,241,537</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 16%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 53.3</span></td>
    <td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Equipment Rentals</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,645,942</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">947,664</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 73.7</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Software Sales</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">599,425</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">358,467</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 67.2</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Engineering Parts</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">213,956</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right">Increase 100</td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">Services</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,282,947</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,829,413</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Decrease
    29.9</span></td>
    <td style="padding-bottom: 1.5pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Total Net Sales</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">11,777,739</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">8,377,081</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 40.6</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Further
information on the performance of each Segment including revenues by product and geography can be found in Note 15 to the Unaudited
Consolidated Financial Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 34; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Research
and Development (R&amp;D)</i></b>: R&amp;D expenditures in the Current Nine Month Period were $1,904,186 compared to $2,414,547 in the
Previous Nine Month Period, representing a decline of 21.1%. The significant fall in this area of expenditures in the Current Nine Month
Period is two-fold. The Services Business significantly reduced expenditures on the Thermite&#174; development which resulted in a decline
of 53.9%. In the Current Nine Month Period these expenditures were $383,011 compared to $830,008 in the Previous Nine Month Period. In
addition, in the Previous Nine Month Period, we had $190,782 attributed to Coda Octopus&#8217; development costs for the US Navy First
Generation (GEN 1) Head Up Display (HUD) compared to zero in the Current Nine Month Period. In the Current Nine Month Period all development
associated with the HUD Development (now GEN 3), are funded by the US Office of Naval Research.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Services
    Segment. </i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the Current Nine Month Period the Services Business R&amp;D expenditures decreased by 53.9%. Research and Development expenditures are
incurred by this business in relation to an incubator embedded systems division which it has established. This division is investing
in the development of the next generation of the Thermite&#174; range of mission computers for leveraging across our group of companies.
Thermite<sup>&#174;</sup> which has a prestigious customer base, is a ruggedized mission computer with a number of variants which are
man worn, backpack worn and simultaneously integrated in the soldier&#8217;s helmet and in defense system such as air-borne drones. The
next generation of Thermite<sup>&#174;</sup> (now the Thermite<sup>&#174;</sup> Octal) is in trials with a number of customers and we would
expect to start manufacturing these mission computers for sale when the trials are completed. These trials have been interrupted due
to the Pandemic and are yet to restart. In the Current Quarter, R&amp;D expenditures for this Segment decreased due to the Business
taking steps to reduce spending in this area until it can restart field trials on the prototype variants it has fielded. Until the field
trials are reinstated, it is challenging to lock in the new development requirements, and as such we have reduced
our expenditures on Thermite<sup>&#174;</sup>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Products
    Segment</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">During
the Current Nine Month Period R&amp;D expenditures in the Products Segment increased by 9.1% from $1,393,757 in the Previous Nine Month
Period to $1,521,175. R&amp;D expenditures are incurred by this business in connection with investments it makes in developing its products.
In the Current Nine Month Period, Products Business R&amp;D expenditures include an exceptional item of expenditure of $172,082
which represents sub-contractor&#8217;s costs for development of a new generation of an ASIC device for our sonar technology. We expect
to spend $500,000 in this fiscal year on the development of this device. The $172,082 reflects the first phase of the costs associated
with this ASIC Device.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>CRADA
    &#8211; Heads Up Development Prototype Investment</i></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the Previous Nine Month Period we had costs of $190,782 compared to nil in the Current Nine Month Period. These expenditures were attributed
to the Cooperative Research and Development Agreement (&#8220;CRADA&#8221;). Under the CRADA we collaborated in the development of the
first-generation prototype Diver Augmented Visions Display (DAVD) System for Naval Sea Systems Command (NAVSEA) in conjunction
with Naval Surface Warfare Center, Panama Division. The first-generation prototype DAVD system has been approved under the CRADA
and, accordingly, there will be no further expenditures under the CRADA since the next generations of the DAVD will
be funded by ONR/NAVSEA. The second generation of the DAVD has now been signed off and is an Approved Navy USE (ANU) product and is
now in use by the Navy. We received $2 million in funding in the current fiscal year for the development of the Third Generation
of DAVD.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Segment</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2020</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Percentage
    Change</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Services Segment R&amp;D Expenditures</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">383,011</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">830,008</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 14%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Decrease 53.9</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Products Segment R&amp;D Expenditures</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,521,175</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,393,757</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 9.1</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Coda Octopus Group, Inc. R&amp;D Expenditures</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">190,782</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Decrease 100</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 35; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Selling,
General and Administrative Expenses (SG&amp;A)</i>:</b> SG&amp;A expenses for the Current Nine Month Period increased to $5,798,597 from
$4,950,357 in the Previous Nine Month Period representing an increase of 17.1%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
increase in SG&amp;A in the Current Nine Month Period compared to the Previous Nine Month Period largely is a result of the normalization
of business activities following significant curtailment of activities caused by the Pandemic and reflects increase in the areas
of Wages and Salaries (9.2%) and Legal and Professional (11.5%), insurance costs (5.6%) and Stock Based Compensation (75.8%). In the
areas of Wages and Salaries, Pandemic related contributions by UK Government to assist payroll fell significantly in the Current Nine
Month Period. Similarly Legal and Professional fees of our CEO and Board increased in the Current Nine Month Period, as in the Previous
Period, certain waivers of fees were agreed as the outlook for the Pandemic effect on the business was unknown.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Key
Areas of SG&amp;A Expenditure across the Group for the Current Quarter compared to the Previous Quarter are:</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Expenditure</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2021</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">July
    31, 2020</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font-weight: bold; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Percentage
    Change</span></td>
    <td style="padding-bottom: 1.5pt; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Wages and Salaries</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,501,636</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,290,484</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="width: 14%; text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 9.2</span></td>
    <td style="width: 1%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Legal and Professional Fees (including accounting
    and audit)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">853,154</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">765,320</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 11.5</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Rent for our various locations</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">31,289</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">21,080</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Increase 48.4</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><span style="font-family: Times New Roman, Times, Serif">Marketing</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">67,325</p></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td>
    <td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">72,682</p></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="text-align: right"><span style="font: 10pt Times New Roman, Times, Serif">Decrease 7.4</span></td>
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">%</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Wages and Salaries increased as we normalized our
business activities which were curtailed in the Previous Nine Month Period due to the Pandemic-related restrictions in place.
In the Previous Quarter this area of expenditure contained contributions received under the UK Government CJRS for staff who were furloughed
because they could not attend the offices due to these restrictions. Contributions received in the Previous Nine Month
Period were $160,400 compared to $97,900 in the Current Nine Month Period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
increase in the &#8220;Legal and Professional&#8221; category of expenditures in the Current Nine Month Period is a reflection that in
the Previous Nine Month Period we had waivers of fees from our CEO and Board of Directors (reflecting the concerns over the impact of
the Pandemic on the business). The total of Professional Fees of Officers and Directors were $232,500 in the Current Nine Months and
$179,029 in the Previous Nine Months.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
general, the category of &#8220;Rent&#8221; is not material for the Business as we own the substantial part of the premises and facilities,
we use to perform our business activities. The current category of rent largely reflects the premises we are using in Copenhagen/Denmark
which location has been established to mitigate as far as possible the impact of the United Kingdom withdrawing from the European Union.
We have also recently leased an apartment in Denmark, which will accommodate staff travelling from different locations of the business
to support the newly established operations in Denmark.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Marketing Expenditures in both the Previous Nine Month Period and Current Nine Month Period do not reflect our typical expenditures in
this area. Since the Previous Nine Month Period our marketing activities have been severely constrained due to the Pandemic which impacts
on activities such as travel to customers or attending trade shows. </span>We anticipate that this area of expenditures will
increase significantly in the future as we promote our new products and services once the business environment stabilizes with respect
to the Pandemic and the associated restrictions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
recorded expenses for stock based charges of $761,233 in the Current Nine Month Period compared to $432,965 in the Previous Nine Month
Period, representing an increase of 75.8%.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Operating
Income</i></b>: Our income from our operating activities in the Current Nine Month Period was $3,574,152 as compared to $2,454,118 in
the Previous Nine Month Period which represents an increase of 45.6%. The increase is largely a reflection of the increase in our revenue
in the Current Nine Month Period and Gross Profit Margins coupled with a decrease of 21.1% in Research and Development expenditures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Interest
Expense</i></b>: Interest expense in the Current Nine Month Period was $42,891 compared to $54,650 in the Previous Nine Month Period,
representing a reduction of 21.5%. This is an area that is decreasing due to reduction in the level of secured debentures. The secured
debentures mature in December 2021 and we anticipate that all outstanding amounts under the debentures will be satisfied by then. Please
refer to Note 11 &#8211; Note Payable to the Unaudited Consolidated Financial Statements for further details pertaining to this HSBC
NA Loan for more information on this.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Other Income</i></b>: In the Current Nine Month
Period, we had Other Income of $723,942 as compared to $16,384 in the Previous Nine Month Period. Within this category is an amount
of $648,872 received in January and February 2021 by our US subsidiaries under the second round of the US Government Payroll Protection
Program (&#8220;Second Round PPP&#8221;) for payroll assistance during the Pandemic. In the Current Nine Month Period the Company has
recorded $648,872 as Other Income since these amounts have been fully utilized to defray payroll expenses in that period. Under the Program
when the amounts are utilized for qualifying expenditures defined under the Program they are then eligible for forgiveness. These amounts
have now been forgiven under the SBA rules. In the Previous Nine Month Period, although we received contributions under the First
Round PPP these were recorded in the Previous Nine Month Period as long term debt. These amounts have also been forgiven under the
applicable SBA rules.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Net
Income before income taxes</i></b>: In the Current Nine Month Period, we had a net income before income taxes of $4,255,203 as compared
to $2,415,852 in the Previous Nine Month Period, representing an increase of 76.1%. This is due to the increase in revenues and
gross profit margins. This is a reflection of the increasing normalization of the business environment which in the Previous Nine Month
Period were significantly constrained due to the Pandemic and the associated lockdowns and general business uncertainties which affected
demand for our goods and services. We are seeing an improvement in the business environment although it has not yet returned to pre-Pandemic
levels.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 36; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net Income: In the Current Nine Month Period net
income increased by 130.8% to $4,857,863 from $2,104,446 in the Previous Nine Month Period. Net Income increased due to a number of factors
including increase in our revenues and Gross Profit Margins coupled with the realization of a tax benefit of $753,017 in the Current
Nine Month Period compared to $13,063 in the Previous Nine Month Period. In addition, Deferred Tax Benefit (Expense) decreased in the
Current Nine Month Period and was ($150,357) compared to ($324,469) in the Previous Nine Month Period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Comprehensive
Income</i></b><i>.</i> In the Current Nine Month Period Comprehensive Income was $5,821,507 compared to $2,310,091 for the Previous Nine
Month Period, representing an increase of 152.0%. This category is affected by fluctuations in foreign currency exchange translation
transactions. In the Previous Nine Month Period we had a gain of $205,645 on foreign currency translation adjustment transactions
compared to a gain on these transactions of $963,644 in the Current Nine Month Period. A large part of the gain relates to a general
stabilization of the British Pound against major currencies following clarity on its ongoing trade relationship with the European Union.
This has therefore seen the British Pound consistently strengthening against US Dollar.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Liquidity
and Capital Resources</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">At
July 31, 2021, the Company had an accumulated deficit of $18,567,759, working capital of $30,946,242 and stockholders&#8217; equity
of $40,979,008. For the Nine Months Ended July 31, 2021, the Company&#8217;s operating activities provided cash of $3,631,489.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Financing
Activities</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Secured
Promissory Note</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
April 28, 2017, the Company and its wholly-owned US based subsidiaries, Coda Octopus Products, Inc. and Coda Octopus Colmek, Inc. (together,
the &#8220;Subsidiaries&#8221;), entered into a loan agreement with HSBC Bank NA (the &#8220;Lender&#8221;) for a loan in the principal
amount of $8,000,000 (the &#8220;Loan&#8221;). The annual interest rate is fixed at 4.56%. The obligations in connection with the repayment
of the Loan are secured by all assets of Coda Octopus Group, Inc., and its US Subsidiaries. Our foreign subsidiaries are joint and several
guarantors of the obligations. We pay a monthly amount of $43,777 comprising repayment of principal and interest. The Note matures in
December 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
amount outstanding under this loan as of July, 2021 is $193,345. We anticipate that this amount will be satisfied in full in December
2021 when it matures.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Revolving
Credit Line</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company entered into a $4,000,000 revolving line of credit with HSBC NA on November 27, 2019, with interest at the prime rate. The outstanding
balance on the line of credit was $0 as of July 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 37; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Inflation
and Foreign Currency</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company maintains its books in functional currency. In this connection these are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">US
    Dollars for US Operations;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">British
    Pound for United Kingdom Operations;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Danish
    Kroner for our Danish Operations; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Australian
    Dollars for our Australian Operations.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Fluctuations
in currency exchange rates can affect the Company&#8217;s sales, profitability and financial position when the foreign currencies of
its international operations are translated into US. dollars for financial reporting. In addition, we are also subject to currency fluctuation
risk with respect to certain foreign currency denominated receivables and payables. The Company cannot predict the extent to which currency
fluctuations may affect the Company&#8217;s business and financial position, and there is a risk that such fluctuations will have an
adverse impact on the Company&#8217;s sales, profits and financial position. Also, because differing portions of our revenues and costs
are denominated in foreign currency, movements can impact our margins by, for example, decreasing our foreign revenues when the dollar
strengthens without correspondingly decreasing our expenses. The Company does not currently hedge its currency exposure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
impact of currency fluctuations on the three months and Nine Months ended July 31, 2021 is shown below. For the purpose of this table
&#8220;<i>Constant Rates</i>&#8221; is defined as the spot rate for balance sheet transactions and weighted average exchange rate prevailing
in the Previous Quarter for profit and loss transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Table
1: Three Months ended July 31, 2021</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i></i></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">British
    Pounds</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Australian
    Dollar</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Danish
    Kroner</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="10" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">US
    Dollar</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Total</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Effect</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10%"><span style="font: 9.5pt Times New Roman, Times, Serif">Revenues</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,777,263</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,530,311</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">400,270</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">376,046</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">4,177,533</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,906,357</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">271,176</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Costs</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">2,928,980</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">2,737,488</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">24,370</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,929</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(306,423</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(287,879</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">2,646,927</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">2,471,538</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">175,389</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Net
    profit (losses)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">848,283</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">792,824</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(24,370</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(21,929</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">706,693</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">663,925</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">1,530,606</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">1,434,819</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">95,787</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Assets</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">23,552,970</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,937,692</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">35,665</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">34,134</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">813,115</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">797,058</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">24,401,750</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">22,768,884</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">1,632,866</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Liabilities</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,746,353</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,626,587</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(3,665</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(3,508</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(30,118</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(29,523</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,780,136</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,659,618</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(120,518</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Net
    assets</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,806,617</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">20,311,105</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">32,000</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">30,627</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">782,997</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">767,535</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">22,621,614</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,109,266</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">1,512,348</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
table shows that the effect of constant exchange rates, versus the actual exchange rate fluctuations, increased our net income on activities
in the Current Quarter by $95,787 and increased net assets by $1,512,348. In addition, the Company booked transactional exchange
rate losses of $105,792 during the Current Quarter.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Table
2: Nine Months ended July 31, 2021</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
impact of currency fluctuations on the Nine Months ended July 31, 2021 is shown below. In this context &#8220;Constant Rates&#8221; is
defined as the spot rate for balance sheet transactions and weighted average exchange rate prevailing in the Previous Quarter for profit
and loss transactions.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">British
    Pounds</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Australian
    Dollar</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Danish
    Kroner</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="6" style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">US
    Dollar</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Actual</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Constant</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Total</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Results</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Rates</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">Effect</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 10%"><span style="font: 9.5pt Times New Roman, Times, Serif">Revenues</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">11,263,147</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">10,526,780</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">-</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">759,540</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">713,573</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">12,022,687</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">11,240,353</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 7%; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">782,334</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Costs</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">7,777,395</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">7,268,921</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(24,459</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(22,009</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">4,097</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,849</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">7,757,033</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">7,250,761</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">506,272</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Net
    profit (losses)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,485,752</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,257,859</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">24,459</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">22,009</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">755,443</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">709,724</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">4,265,654</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">3,989,592</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">276,062</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Assets</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">23,552,970</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,937,692</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">35,665</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">34,134</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">813,115</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">797,058</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">24,401,750</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">22,768,884</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">1,632,866</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Liabilities</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,746,353</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,626,587</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(3,665</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(3,508</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(30,118</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(29,523</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,780,136</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(1,659,618</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">(120,518</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">Net
    assets</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,806,617</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">20,311,105</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">32,000</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">30,627</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">782,997</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">767,535</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">22,621,614</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">21,109,266</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font: 9.5pt Times New Roman, Times, Serif">1,512,348</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 9.5pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
table shows that the effect of constant exchange rates, versus the actual exchange rate fluctuations, increased our net income on activities
in the Current Nine Months Period by $276,062 and increased net assets by $1,512,348. In addition, the Company booked transactional
exchange rate losses of $208,728 during the Current Nine Months Period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Off-Balance
Sheet Arrangements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
do not have any off-balance sheet arrangements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_008"></span>Item
3. Qualitative and Quantitative Disclosures About Market Risk</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Not
required for smaller reporting companies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_009"></span>Item
4. Controls and Procedures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">a)
Evaluation of Disclosure Controls and Procedures</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disclosure
controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed by us
in the reports that we file or submit under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) is recorded,
processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission&#8217;s rules and forms.
Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required
to be disclosed by us in the reports that we file under the Exchange Act is accumulated and communicated to our management, including
our principal executive and financial officers, as appropriate to allow timely decisions regarding required disclosure.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s management, under the supervision and with the participation of the Company&#8217;s Chief Executive Officer and Chief
Financial (and principal accounting) Officer, carried out an evaluation of the effectiveness of the design and operation of the Company&#8217;s
disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) of the Exchange Act) as of July 31, 2021. Based upon that
evaluation the Chief Executive Officer and Chief Financial Officer concluded that the Company&#8217;s disclosure controls and procedures
were effective as of the end of the period covered by this report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">(b)
Changes in Internal Controls.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
was no change in our internal controls over financial reporting that has materially affected, or is reasonable likely to materially affect,
our internal control over financial reporting during the quarter covered by this report.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<!-- Field: Page; Sequence: 38; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_010"></span>PART
II - OTHER INFORMATION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_011"></span>Item
1. Legal Proceedings</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However,
litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may
harm our business. We are currently not aware of any such legal proceedings that we believe will have, individually or in the aggregate,
a material adverse effect on our business, financial condition or operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_012"></span>Item
1A. Risks Factors</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Not
required for smaller reporting companies</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_013"></span>Item
2. Unregistered Sales of Equity Securities and Use of Proceeds</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">None</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_014"></span>Item
3. Defaults Upon Senior Securities</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">None.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_015"></span>Item
4. Mine Safety Disclosures</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Not
Applicable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_016"></span>Item
5. Other Information</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><span id="a_017"></span>Item
6. Exhibits</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">31</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex31.htm">Certifications
    of the Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-14(a)</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">32</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex32.htm">Certifications
    of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
    the Sarbanes-Oxley Act of 2002</a></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif">101.INS</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">XBRL
    Instance Document.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">101.SCH</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">XBRL
    Taxonomy Extension Schema Document</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">101.CAL</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">XBRL
    Taxonomy Extension Calculation Linkbase Document</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">101.DEF</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">XBRL
    Taxonomy Extension Definition Linkbase Document</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">101.LAB</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">XBRL
    Taxonomy Extension Label Linkbase Document</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">101.PRE</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">XBRL
    Taxonomy Extension Presentation Linkbase Document</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<!-- Field: Page; Sequence: 39; Value: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>&#160;</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><i><span id="a_018"></span>SIGNATURES</i></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif"><b>Coda
    Octopus Group, Inc. </b>(Registrant)</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    September 14, 2021</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Annmarie Gayle</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Annmarie
    Gayle</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Chief
    Executive Officer</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt"><span style="font: 10pt Times New Roman, Times, Serif">Date:
    September 14, 2021</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Michael Midgley</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Michael
    Midgley</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Chief
    Financial Officer</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<!-- Field: Page; Sequence: 40; Options: Last -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></td></tr></table></div>
    <!-- Field: /Page --><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;&#160;</b></span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- 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 -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31
<SEQUENCE>2
<FILENAME>ex31.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 31</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>Pursuant to Rule 13a-14(a) adopted pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>I, Annmarie Gayle, certify that:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this Quarterly Report on Form 10-Q of Coda Octopus Group, Inc. for the quarter ended July 31, 2021;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:    September 14, 2021</FONT></TD>
    <TD STYLE="width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 47%; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Annmarie Gayle</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annmarie Gayle</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman and Chief Executive Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page --><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>CERTIFICATION OF PRINCIPAL FINANCIAL AND ACCOUNTING
OFFICER</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>Pursuant to Rule 13a-14(a) adopted pursuant to
Section 302 of the Sarbanes-Oxley Act of 2002</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>I, Michael Midgley, certify that:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this Quarterly Report on Form 10-Q of Coda Octopus Group, Inc. for the quarter ended July 31, 2021;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    September 14, 2021</FONT></TD>
    <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Michael Midgley</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael Midgley</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page --><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp; </B></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>3
<FILENAME>ex32.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 32</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>18 U.S.C. SECTION 1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>AS ADOPTED PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In connection with the Quarterly
Report on Form 10-Q of Coda Octopus Group, Inc., a Delaware corporation (the &ldquo;Company&rdquo;), for the period ended July 31, 2020,
as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), we, Annmarie Gayle, Chief Executive
Officer of the Company, and Michael Midgley, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dated: September 14, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Annmarie Gayle</I></FONT></TD>
    <TD STYLE="width: 50%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Annmarie Gayle</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Chairman and Chief Executive Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(Principal Executive Officer)</P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Michael Midgley</I></FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Michael Midgley</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Chief Financial Officer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(Principal Financial and Accounting Officer)</P></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page --><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>form10-q_001.jpg
<TEXT>
begin 644 form10-q_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!PD'!@H)" D+"PH,#QD0#PX.
M#QX6%Q(9)" F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$! )C!&2T4^2CD_0#W_
MVP!# 0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]
M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P  1" "& (8# 2(  A$! Q$!_\0
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M#%%?0*9;>9 =IZ!E;KC/K]*==7FC:!X(FL]*N8KN\O4V2S1]3GJ3Z #( _\
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M_I71:KX_FN_#=OI%C UNJPI%-*7^9L  A<= <?E5SX9:3%_:#:Q>3111P@I
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
end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>5
<FILENAME>coda-20210731.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.9b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWa2EybP9z5Z8mekhvWB6beka/ysoBuQukiL9g+cG0SgF -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2021" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:CODA="http://codaoctopusgroup.com/20210731" elementFormDefault="qualified" targetNamespace="http://codaoctopusgroup.com/20210731">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/Cover" id="Cover">
	  <link:definition>00000001 - Document - Cover</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/BalanceSheets" id="BalanceSheets">
	  <link:definition>00000002 - Statement - Consolidated Balance Sheets</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
	  <link:definition>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" id="StatementsOfIncomeAndComprehensiveIncome">
	  <link:definition>00000004 - Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" id="StatementsOfChangesInStockholdersEquity">
	  <link:definition>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/StatementsOfCashFlows" id="StatementsOfCashFlows">
	  <link:definition>00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/BasisOfPresentation" id="BasisOfPresentation">
	  <link:definition>00000007 - Disclosure - BASIS OF PRESENTATION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/RevenueRecognition" id="RevenueRecognition">
	  <link:definition>00000008 - Disclosure - REVENUE RECOGNITION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" id="FairValueOfFinancialInstruments">
	  <link:definition>00000009 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" id="ForeignCurrencyTranslation">
	  <link:definition>00000010 - Disclosure - FOREIGN CURRENCY TRANSLATION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/Inventory" id="Inventory">
	  <link:definition>00000011 - Disclosure - INVENTORY</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/FixedAssets" id="FixedAssets">
	  <link:definition>00000012 - Disclosure - FIXED ASSETS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssets" id="OtherCurrentAssets">
	  <link:definition>00000013 - Disclosure - OTHER CURRENT ASSETS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/Estimates" id="Estimates">
	  <link:definition>00000014 - Disclosure - ESTIMATES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ContractsInProgress" id="ContractsInProgress">
	  <link:definition>00000015 - Disclosure - CONTRACTS IN PROGRESS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/Concentrations" id="Concentrations">
	  <link:definition>00000016 - Disclosure - CONCENTRATIONS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/NotePayable" id="NotePayable">
	  <link:definition>00000017 - Disclosure - NOTE PAYABLE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" id="RecentAccountingPronouncements">
	  <link:definition>00000018 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShare" id="EarningsPerCommonShare">
	  <link:definition>00000019 - Disclosure - EARNINGS PER COMMON SHARE</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/StockIncentivePlan" id="StockIncentivePlan">
	  <link:definition>00000020 - Disclosure - 2017 STOCK INCENTIVE PLAN</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/SegmentAnalysis" id="SegmentAnalysis">
	  <link:definition>00000021 - Disclosure - SEGMENT ANALYSIS</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgram" id="PayrollProtectionProgram">
	  <link:definition>00000022 - Disclosure - PAYROLL PROTECTION PROGRAM</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/Covid-19" id="Covid-19">
	  <link:definition>00000023 - Disclosure - COVID-19</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/IncomeTaxes" id="IncomeTaxes">
	  <link:definition>00000024 - Disclosure - INCOME TAXES</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" id="ReclassificationOfPriorYearPresentation">
	  <link:definition>00000025 - Disclosure - RECLASSIFICATION OF PRIOR YEAR PRESENTATION</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/InventoryTables" id="InventoryTables">
	  <link:definition>00000026 - Disclosure - INVENTORY (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/FixedAssetsTables" id="FixedAssetsTables">
	  <link:definition>00000027 - Disclosure - FIXED ASSETS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" id="OtherCurrentAssetsTables">
	  <link:definition>00000028 - Disclosure - OTHER CURRENT ASSETS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/NotePayableTables" id="NotePayableTables">
	  <link:definition>00000029 - Disclosure - NOTE PAYABLE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" id="EarningsPerCommonShareTables">
	  <link:definition>00000030 - Disclosure - EARNINGS PER COMMON SHARE (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisTables" id="SegmentAnalysisTables">
	  <link:definition>00000031 - Disclosure - SEGMENT ANALYSIS (Tables)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" id="RevenueRecognitionDetailsNarrative">
	  <link:definition>00000032 - Disclosure - REVENUE RECOGNITION (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" id="ScheduleOfComponentsOfInventoryDetails">
	  <link:definition>00000033 - Disclosure - SCHEDULE OF COMPONENTS OF INVENTORY (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" id="ScheduleOfPropertyAndEquipmentDetails">
	  <link:definition>00000034 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" id="SummaryOfOtherCurrentAssetsDetails">
	  <link:definition>00000035 - Disclosure - SUMMARY OF OTHER CURRENT ASSETS (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" id="ContractsInProgressDetailsNarrative">
	  <link:definition>00000036 - Disclosure - CONTRACTS IN PROGRESS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" id="ConcentrationsDetailsNarrative">
	  <link:definition>00000037 - Disclosure - CONCENTRATIONS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" id="ScheduleOfNotePayableDetails">
	  <link:definition>00000038 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" id="ScheduleOfNotePayableDetailsParenthetical">
	  <link:definition>00000039 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" id="NotePayableDetailsNarrative">
	  <link:definition>00000040 - Disclosure - NOTE PAYABLE (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" id="ScheduleOfEarningsPerShareBasicAndDilutedDetails">
	  <link:definition>00000041 - Disclosure - SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" id="StockIncentivePlanDetailsNarrative">
	  <link:definition>00000042 - Disclosure - 2017 STOCK INCENTIVE PLAN (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" id="ScheduleOfSegmentReportingInformationDetails">
	  <link:definition>00000043 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" id="ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails">
	  <link:definition>00000044 - Disclosure - SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" id="SegmentAnalysisDetailsNarrative">
	  <link:definition>00000045 - Disclosure - SEGMENT ANALYSIS (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" id="PayrollProtectionProgramDetailsNarrative">
	  <link:definition>00000046 - Disclosure - PAYROLL PROTECTION PROGRAM (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:roleType roleURI="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" id="IncomeTaxesDetailsNarrative">
	  <link:definition>00000047 - Disclosure - INCOME TAXES (Details Narrative)</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="coda-20210731_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="coda-20210731_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="coda-20210731_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="coda-20210731_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2021" schemaLocation="https://xbrl.sec.gov/dei/2021/dei-2021.xsd" />
    <import namespace="http://fasb.org/us-gaap/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2021" schemaLocation="https://xbrl.sec.gov/country/2021/country-2021.xsd" />
    <import namespace="http://fasb.org/srt/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd" />
    <element id="CODA_OfficeMachineryAndEquipmentMember" name="OfficeMachineryAndEquipmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_RentalAssetsMember" name="RentalAssetsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_FurnitureFixturesAndImprovementsMember" name="FurnitureFixturesAndImprovementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_TwoCustomerMember" name="TwoCustomerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_OneCustomerMember" name="OneCustomerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_SecondRoundPPPMember" name="SecondRoundPPPMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_FirstRoundPPPMember" name="FirstRoundPPPMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_HSBCMember" name="HSBCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_TwoThousandSeventeenStockIncentivePlanMember" name="TwoThousandSeventeenStockIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_VariousIndividualsMember" name="VariousIndividualsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_MarineTechnologyBusinessProductsMember" name="MarineTechnologyBusinessProductsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_SegmentReportingMember" name="SegmentReportingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_MarineEngineeringBusinessServicesMember" name="MarineEngineeringBusinessServicesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_OverheadMember" name="OverheadMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_AustraliaAndAsiaMember" name="AustraliaAndAsiaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_MiddleEastAndAfricaMember" name="MiddleEastAndAfricaMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_EquipmentSalesMember" name="EquipmentSalesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_EquipmentRentalsMember" name="EquipmentRentalsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_SoftwareSalesMember" name="SoftwareSalesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_EngineeringPartsMember" name="EngineeringPartsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_ServicesMember" name="ServicesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_SecondRoundPayrollProtectionProgramMember" name="SecondRoundPayrollProtectionProgramMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_FirstRoundPayrollProtectionProgramMember" name="FirstRoundPayrollProtectionProgramMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_FundingFromPaycheckProtectionProgram" name="FundingFromPaycheckProtectionProgram" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" name="StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" name="StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome" name="FundingFromPaycheckProtectionProgramRecognizedAsIncome" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_ProceedsFromPaycheckProtectionProgram" name="ProceedsFromPaycheckProtectionProgram" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_DisclosureRevenueRecognitionAbstract" name="DisclosureRevenueRecognitionAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_RevenueRecognitionTextBlock" name="RevenueRecognitionTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_DisclosureEstimatesAbstract" name="DisclosureEstimatesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_EstimatesTextBlock" name="EstimatesTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_Disclosure2017StockIncentivePlanAbstract" name="Disclosure2017StockIncentivePlanAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_StockIncentivePlanDisclosureTextBlock" name="StockIncentivePlanDisclosureTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_DisclosurePayrollProtectionProgramAbstract" name="DisclosurePayrollProtectionProgramAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_PayrollProtectionProgramTextBlock" name="PayrollProtectionProgramTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_DisclosureCovid19Abstract" name="DisclosureCovid19Abstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_CovidNineteenTextBlock" name="CovidNineteenTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_DisclosureReclassificationOfPriorYearPresentationAbstract" name="DisclosureReclassificationOfPriorYearPresentationAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_RestatementToPriorYearIncomesTextBlock" name="RestatementToPriorYearIncomesTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_DeferredSalesCommissions" name="DeferredSalesCommissions" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_TaxesReceivable" name="TaxesReceivable" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_RenewalExpiredDate" name="RenewalExpiredDate" nillable="true" xbrli:periodType="duration" type="xbrli:dateItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" name="IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_RevenuesFromIntercompanySales" name="RevenuesFromIntercompanySales" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" name="EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" nillable="true" xbrli:periodType="duration" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_OperatingLossExpirationDescription" name="OperatingLossExpirationDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="CODA_ThreeCustomerMember" name="ThreeCustomerMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>6
<FILENAME>coda-20210731_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.9b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Cover" xlink:href="coda-20210731.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BalanceSheets" xlink:href="coda-20210731.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" xlink:href="coda-20210731.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" xlink:href="coda-20210731.xsd#StatementsOfIncomeAndComprehensiveIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="coda-20210731.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfCashFlows" xlink:href="coda-20210731.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BasisOfPresentation" xlink:href="coda-20210731.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RevenueRecognition" xlink:href="coda-20210731.xsd#RevenueRecognition" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" xlink:href="coda-20210731.xsd#FairValueOfFinancialInstruments" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" xlink:href="coda-20210731.xsd#ForeignCurrencyTranslation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Inventory" xlink:href="coda-20210731.xsd#Inventory" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FixedAssets" xlink:href="coda-20210731.xsd#FixedAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssets" xlink:href="coda-20210731.xsd#OtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Estimates" xlink:href="coda-20210731.xsd#Estimates" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ContractsInProgress" xlink:href="coda-20210731.xsd#ContractsInProgress" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Concentrations" xlink:href="coda-20210731.xsd#Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayable" xlink:href="coda-20210731.xsd#NotePayable" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" xlink:href="coda-20210731.xsd#RecentAccountingPronouncements" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShare" xlink:href="coda-20210731.xsd#EarningsPerCommonShare" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StockIncentivePlan" xlink:href="coda-20210731.xsd#StockIncentivePlan" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysis" xlink:href="coda-20210731.xsd#SegmentAnalysis" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgram" xlink:href="coda-20210731.xsd#PayrollProtectionProgram" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Covid-19" xlink:href="coda-20210731.xsd#Covid-19" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/IncomeTaxes" xlink:href="coda-20210731.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" xlink:href="coda-20210731.xsd#ReclassificationOfPriorYearPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/InventoryTables" xlink:href="coda-20210731.xsd#InventoryTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FixedAssetsTables" xlink:href="coda-20210731.xsd#FixedAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" xlink:href="coda-20210731.xsd#OtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayableTables" xlink:href="coda-20210731.xsd#NotePayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" xlink:href="coda-20210731.xsd#EarningsPerCommonShareTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisTables" xlink:href="coda-20210731.xsd#SegmentAnalysisTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" xlink:href="coda-20210731.xsd#RevenueRecognitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" xlink:href="coda-20210731.xsd#ScheduleOfComponentsOfInventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="coda-20210731.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" xlink:href="coda-20210731.xsd#SummaryOfOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" xlink:href="coda-20210731.xsd#ContractsInProgressDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" xlink:href="coda-20210731.xsd#ConcentrationsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" xlink:href="coda-20210731.xsd#ScheduleOfNotePayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" xlink:href="coda-20210731.xsd#ScheduleOfNotePayableDetailsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" xlink:href="coda-20210731.xsd#NotePayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:href="coda-20210731.xsd#ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" xlink:href="coda-20210731.xsd#StockIncentivePlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:href="coda-20210731.xsd#ScheduleOfSegmentReportingInformationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:href="coda-20210731.xsd#ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" xlink:href="coda-20210731.xsd#SegmentAnalysisDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" xlink:href="coda-20210731.xsd#PayrollProtectionProgramDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" xlink:href="coda-20210731.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnbilledReceivablesCurrent" xlink:label="loc_us-gaapUnbilledReceivablesCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapUnbilledReceivablesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetIncludingGoodwill" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssets" xlink:to="loc_us-gaapIntangibleAssetsNetIncludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssets" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapContractWithCustomerLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityNoncurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapContractWithCustomerLiabilityNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesNoncurrent" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" xlink:title="00000004 - Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgram" xlink:label="loc_CODAFundingFromPaycheckProtectionProgram" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_CODAFundingFromPaycheckProtectionProgram" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossTax" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome" xlink:label="loc_CODAFundingFromPaycheckProtectionProgramRecognizedAsIncome" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_CODAFundingFromPaycheckProtectionProgramRecognizedAsIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaapRepaymentsOfLongTermDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfLongTermDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ProceedsFromPaycheckProtectionProgram" xlink:label="loc_CODAProceedsFromPaycheckProtectionProgram" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_CODAProceedsFromPaycheckProtectionProgram" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - BASIS OF PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RevenueRecognition" xlink:title="00000008 - Disclosure - REVENUE RECOGNITION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" xlink:title="00000009 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" xlink:title="00000010 - Disclosure - FOREIGN CURRENCY TRANSLATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Inventory" xlink:title="00000011 - Disclosure - INVENTORY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FixedAssets" xlink:title="00000012 - Disclosure - FIXED ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/OtherCurrentAssets" xlink:title="00000013 - Disclosure - OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Estimates" xlink:title="00000014 - Disclosure - ESTIMATES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ContractsInProgress" xlink:title="00000015 - Disclosure - CONTRACTS IN PROGRESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Concentrations" xlink:title="00000016 - Disclosure - CONCENTRATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayable" xlink:title="00000017 - Disclosure - NOTE PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" xlink:title="00000018 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/EarningsPerCommonShare" xlink:title="00000019 - Disclosure - EARNINGS PER COMMON SHARE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StockIncentivePlan" xlink:title="00000020 - Disclosure - 2017 STOCK INCENTIVE PLAN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysis" xlink:title="00000021 - Disclosure - SEGMENT ANALYSIS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/PayrollProtectionProgram" xlink:title="00000022 - Disclosure - PAYROLL PROTECTION PROGRAM" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Covid-19" xlink:title="00000023 - Disclosure - COVID-19" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/IncomeTaxes" xlink:title="00000024 - Disclosure - INCOME TAXES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" xlink:title="00000025 - Disclosure - RECLASSIFICATION OF PRIOR YEAR PRESENTATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/InventoryTables" xlink:title="00000026 - Disclosure - INVENTORY (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FixedAssetsTables" xlink:title="00000027 - Disclosure - FIXED ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" xlink:title="00000028 - Disclosure - OTHER CURRENT ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayableTables" xlink:title="00000029 - Disclosure - NOTE PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" xlink:title="00000030 - Disclosure - EARNINGS PER COMMON SHARE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysisTables" xlink:title="00000031 - Disclosure - SEGMENT ANALYSIS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" xlink:title="00000032 - Disclosure - REVENUE RECOGNITION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF COMPONENTS OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryRawMaterialsAndSupplies" xlink:label="loc_us-gaapInventoryRawMaterialsAndSupplies" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryRawMaterialsAndSupplies" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryWorkInProcess" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" xlink:title="00000035 - Disclosure - SUMMARY OF OTHER CURRENT ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="loc_us-gaapDepositsAssetsCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsCurrent" xlink:to="loc_us-gaapDepositsAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TaxesReceivable" xlink:label="loc_CODATaxesReceivable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherAssetsCurrent" xlink:to="loc_CODATaxesReceivable" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" xlink:title="00000036 - Disclosure - CONTRACTS IN PROGRESS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" xlink:title="00000037 - Disclosure - CONCENTRATIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" xlink:title="00000038 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" xlink:title="00000039 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" xlink:title="00000040 - Disclosure - NOTE PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:title="00000041 - Disclosure - SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" xlink:title="00000042 - Disclosure - 2017 STOCK INCENTIVE PLAN (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgram" xlink:label="loc_CODAFundingFromPaycheckProtectionProgram" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_CODAFundingFromPaycheckProtectionProgram" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:title="00000044 - Disclosure - SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" xlink:title="00000045 - Disclosure - SEGMENT ANALYSIS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" xlink:title="00000046 - Disclosure - PAYROLL PROTECTION PROGRAM (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000047 - Disclosure - INCOME TAXES (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>7
<FILENAME>coda-20210731_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.9b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Cover" xlink:href="coda-20210731.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BalanceSheets" xlink:href="coda-20210731.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" xlink:href="coda-20210731.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" xlink:href="coda-20210731.xsd#StatementsOfIncomeAndComprehensiveIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="coda-20210731.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfCashFlows" xlink:href="coda-20210731.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BasisOfPresentation" xlink:href="coda-20210731.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RevenueRecognition" xlink:href="coda-20210731.xsd#RevenueRecognition" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" xlink:href="coda-20210731.xsd#FairValueOfFinancialInstruments" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" xlink:href="coda-20210731.xsd#ForeignCurrencyTranslation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Inventory" xlink:href="coda-20210731.xsd#Inventory" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FixedAssets" xlink:href="coda-20210731.xsd#FixedAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssets" xlink:href="coda-20210731.xsd#OtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Estimates" xlink:href="coda-20210731.xsd#Estimates" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ContractsInProgress" xlink:href="coda-20210731.xsd#ContractsInProgress" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Concentrations" xlink:href="coda-20210731.xsd#Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayable" xlink:href="coda-20210731.xsd#NotePayable" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" xlink:href="coda-20210731.xsd#RecentAccountingPronouncements" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShare" xlink:href="coda-20210731.xsd#EarningsPerCommonShare" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StockIncentivePlan" xlink:href="coda-20210731.xsd#StockIncentivePlan" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysis" xlink:href="coda-20210731.xsd#SegmentAnalysis" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgram" xlink:href="coda-20210731.xsd#PayrollProtectionProgram" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Covid-19" xlink:href="coda-20210731.xsd#Covid-19" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/IncomeTaxes" xlink:href="coda-20210731.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" xlink:href="coda-20210731.xsd#ReclassificationOfPriorYearPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/InventoryTables" xlink:href="coda-20210731.xsd#InventoryTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FixedAssetsTables" xlink:href="coda-20210731.xsd#FixedAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" xlink:href="coda-20210731.xsd#OtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayableTables" xlink:href="coda-20210731.xsd#NotePayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" xlink:href="coda-20210731.xsd#EarningsPerCommonShareTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisTables" xlink:href="coda-20210731.xsd#SegmentAnalysisTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" xlink:href="coda-20210731.xsd#RevenueRecognitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" xlink:href="coda-20210731.xsd#ScheduleOfComponentsOfInventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="coda-20210731.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" xlink:href="coda-20210731.xsd#SummaryOfOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" xlink:href="coda-20210731.xsd#ContractsInProgressDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" xlink:href="coda-20210731.xsd#ConcentrationsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" xlink:href="coda-20210731.xsd#ScheduleOfNotePayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" xlink:href="coda-20210731.xsd#ScheduleOfNotePayableDetailsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" xlink:href="coda-20210731.xsd#NotePayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:href="coda-20210731.xsd#ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" xlink:href="coda-20210731.xsd#StockIncentivePlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:href="coda-20210731.xsd#ScheduleOfSegmentReportingInformationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:href="coda-20210731.xsd#ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" xlink:href="coda-20210731.xsd#SegmentAnalysisDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" xlink:href="coda-20210731.xsd#PayrollProtectionProgramDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" xlink:href="coda-20210731.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" xlink:title="00000004 - Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised_60" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_60" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" xlink:label="loc_CODAStockIssuedDuringPeriodValuesConsultantStockBasedCompensation_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_CODAStockIssuedDuringPeriodValuesConsultantStockBasedCompensation_60" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" xlink:label="loc_CODAStockIssuedDuringPeriodSharesConsultantStockBasedCompensation_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_CODAStockIssuedDuringPeriodSharesConsultantStockBasedCompensation_60" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_60" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_60" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - BASIS OF PRESENTATION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RevenueRecognition" xlink:title="00000008 - Disclosure - REVENUE RECOGNITION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" xlink:title="00000009 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" xlink:title="00000010 - Disclosure - FOREIGN CURRENCY TRANSLATION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Inventory" xlink:title="00000011 - Disclosure - INVENTORY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FixedAssets" xlink:title="00000012 - Disclosure - FIXED ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/OtherCurrentAssets" xlink:title="00000013 - Disclosure - OTHER CURRENT ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Estimates" xlink:title="00000014 - Disclosure - ESTIMATES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ContractsInProgress" xlink:title="00000015 - Disclosure - CONTRACTS IN PROGRESS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Concentrations" xlink:title="00000016 - Disclosure - CONCENTRATIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayable" xlink:title="00000017 - Disclosure - NOTE PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" xlink:title="00000018 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/EarningsPerCommonShare" xlink:title="00000019 - Disclosure - EARNINGS PER COMMON SHARE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StockIncentivePlan" xlink:title="00000020 - Disclosure - 2017 STOCK INCENTIVE PLAN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysis" xlink:title="00000021 - Disclosure - SEGMENT ANALYSIS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/PayrollProtectionProgram" xlink:title="00000022 - Disclosure - PAYROLL PROTECTION PROGRAM" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Covid-19" xlink:title="00000023 - Disclosure - COVID-19" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/IncomeTaxes" xlink:title="00000024 - Disclosure - INCOME TAXES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" xlink:title="00000025 - Disclosure - RECLASSIFICATION OF PRIOR YEAR PRESENTATION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/InventoryTables" xlink:title="00000026 - Disclosure - INVENTORY (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FixedAssetsTables" xlink:title="00000027 - Disclosure - FIXED ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" xlink:title="00000028 - Disclosure - OTHER CURRENT ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayableTables" xlink:title="00000029 - Disclosure - NOTE PAYABLE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" xlink:title="00000030 - Disclosure - EARNINGS PER COMMON SHARE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysisTables" xlink:title="00000031 - Disclosure - SEGMENT ANALYSIS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" xlink:title="00000032 - Disclosure - REVENUE RECOGNITION (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF COMPONENTS OF INVENTORY (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BuildingMember" xlink:label="loc_us-gaapBuildingMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapBuildingMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LandMember" xlink:label="loc_us-gaapLandMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLandMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OfficeMachineryAndEquipmentMember" xlink:label="loc_CODAOfficeMachineryAndEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_CODAOfficeMachineryAndEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RentalAssetsMember" xlink:label="loc_CODARentalAssetsMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_CODARentalAssetsMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FurnitureFixturesAndImprovementsMember" xlink:label="loc_CODAFurnitureFixturesAndImprovementsMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_CODAFurnitureFixturesAndImprovementsMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_130" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_130" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_130" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" xlink:title="00000035 - Disclosure - SUMMARY OF OTHER CURRENT ASSETS (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" xlink:title="00000036 - Disclosure - CONTRACTS IN PROGRESS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" xlink:title="00000037 - Disclosure - CONCENTRATIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="loc_us-gaapConcentrationRiskLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="loc_us-gaapConcentrationRiskTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapConcentrationRiskLineItems" xlink:to="loc_us-gaapConcentrationRiskTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_srtMajorCustomersAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TwoCustomerMember" xlink:label="loc_CODATwoCustomerMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_CODATwoCustomerMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OneCustomerMember" xlink:label="loc_CODAOneCustomerMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_CODAOneCustomerMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaapConcentrationRiskByBenchmarkAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaapConcentrationRiskBenchmarkDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:to="loc_us-gaapConcentrationRiskBenchmarkDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaapConcentrationRiskBenchmarkDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:to="loc_us-gaapConcentrationRiskBenchmarkDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SalesRevenueNetMember" xlink:label="loc_us-gaapSalesRevenueNetMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskBenchmarkDomain" xlink:to="loc_us-gaapSalesRevenueNetMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaapConcentrationRiskByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_us-gaapConcentrationRiskByTypeAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="loc_us-gaapCustomerConcentrationRiskMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapCustomerConcentrationRiskMember_0" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromCustomers" xlink:label="loc_us-gaapProceedsFromCustomers_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskLineItems" xlink:to="loc_us-gaapProceedsFromCustomers_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1_50" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" xlink:title="00000038 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaapDebtInstrumentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaapDebtInstrumentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaapLongtermDebtTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapDebtInstrumentTable" xlink:to="loc_us-gaapLongtermDebtTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SecuredDebtMember" xlink:label="loc_us-gaapSecuredDebtMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_us-gaapSecuredDebtMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapLongTermNotesPayable_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:label="loc_us-gaapDebtInstrumentInterestRateDuringPeriod_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateDuringPeriod_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapNotesPayable_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapNotesPayableCurrent_60" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" xlink:title="00000039 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaapDebtInstrumentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaapDebtInstrumentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaapLongtermDebtTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapDebtInstrumentTable" xlink:to="loc_us-gaapLongtermDebtTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SecuredDebtMember" xlink:label="loc_us-gaapSecuredDebtMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_us-gaapSecuredDebtMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_20" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_20" xlink:type="arc" order="1" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" xlink:title="00000040 - Disclosure - NOTE PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityLineItems" xlink:label="loc_us-gaapLineOfCreditFacilityLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityTable" xlink:label="loc_us-gaapLineOfCreditFacilityTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapLineOfCreditFacilityTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapLineOfCreditFacilityTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SecondRoundPPPMember" xlink:label="loc_CODASecondRoundPPPMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_CODASecondRoundPPPMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FirstRoundPPPMember" xlink:label="loc_CODAFirstRoundPPPMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_CODAFirstRoundPPPMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="loc_us-gaapCreditFacilityAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapLineOfCreditFacilityTable" xlink:to="loc_us-gaapCreditFacilityAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaapCreditFacilityDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapCreditFacilityAxis" xlink:to="loc_us-gaapCreditFacilityDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaapCreditFacilityDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapCreditFacilityAxis" xlink:to="loc_us-gaapCreditFacilityDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_HSBCMember" xlink:label="loc_CODAHSBCMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapCreditFacilityDomain" xlink:to="loc_CODAHSBCMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapProceedsFromNotesPayable_70" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLoans" xlink:label="loc_us-gaapProceedsFromLoans_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapProceedsFromLoans_70" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaapLineOfCreditFacilityMaximumBorrowingCapacity_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapLineOfCreditFacilityMaximumBorrowingCapacity_70" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" xlink:label="loc_us-gaapLineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapLineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_70" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RenewalExpiredDate" xlink:label="loc_CODARenewalExpiredDate_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_CODARenewalExpiredDate_70" xlink:type="arc" order="4" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:title="00000041 - Disclosure - SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" xlink:title="00000042 - Disclosure - 2017 STOCK INCENTIVE PLAN (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TwoThousandSeventeenStockIncentivePlanMember" xlink:label="loc_CODATwoThousandSeventeenStockIncentivePlanMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_CODATwoThousandSeventeenStockIncentivePlanMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_VariousIndividualsMember" xlink:label="loc_CODAVariousIndividualsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_CODAVariousIndividualsMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_110" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:label="loc_us-gaapCommonStockCapitalSharesReservedForFutureIssuance_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapCommonStockCapitalSharesReservedForFutureIssuance_110" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensation_110" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_110" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_110" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised_110" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_110" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_110" xlink:type="arc" order="9" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineTechnologyBusinessProductsMember" xlink:label="loc_CODAMarineTechnologyBusinessProductsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineTechnologyBusinessProductsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineEngineeringBusinessServicesMember" xlink:label="loc_CODAMarineEngineeringBusinessServicesMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineEngineeringBusinessServicesMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OverheadMember" xlink:label="loc_CODAOverheadMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAOverheadMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SegmentReportingMember" xlink:label="loc_CODASegmentReportingMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_CODASegmentReportingMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax_250" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue_250" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit_250" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapResearchAndDevelopmentExpense_250" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense_250" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpenses_250" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_250" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOtherIncome_250" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgram" xlink:label="loc_CODAFundingFromPaycheckProtectionProgram_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_CODAFundingFromPaycheckProtectionProgram_250" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapInterestExpenseOther_250" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_250" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_250" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit_250" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit_250" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit_250" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNetIncomeLoss_250" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssets_250" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilities_250" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RevenuesFromIntercompanySales" xlink:label="loc_CODARevenuesFromIntercompanySales_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_CODARevenuesFromIntercompanySales_250" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization_250" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForProceedsFromProductiveAssets" xlink:label="loc_us-gaapPaymentsForProceedsFromProductiveAssets_250" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapPaymentsForProceedsFromProductiveAssets_250" xlink:type="arc" order="20" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:title="00000044 - Disclosure - SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineTechnologyBusinessProductsMember" xlink:label="loc_CODAMarineTechnologyBusinessProductsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineTechnologyBusinessProductsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineEngineeringBusinessServicesMember" xlink:label="loc_CODAMarineEngineeringBusinessServicesMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineEngineeringBusinessServicesMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis" xlink:label="loc_srtStatementGeographicalAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_srtStatementGeographicalAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="loc_srtSegmentGeographicalDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtStatementGeographicalAxis" xlink:to="loc_srtSegmentGeographicalDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="loc_srtSegmentGeographicalDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtStatementGeographicalAxis" xlink:to="loc_srtSegmentGeographicalDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_AmericasMember" xlink:label="loc_srtAmericasMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_srtAmericasMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_EuropeMember" xlink:label="loc_srtEuropeMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_srtEuropeMember_30" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_AustraliaAndAsiaMember" xlink:label="loc_CODAAustraliaAndAsiaMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_CODAAustraliaAndAsiaMember_60" xlink:type="arc" order="62" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MiddleEastAndAfricaMember" xlink:label="loc_CODAMiddleEastAndAfricaMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_CODAMiddleEastAndAfricaMember_90" xlink:type="arc" order="92" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_srtProductOrServiceAxis" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EquipmentSalesMember" xlink:label="loc_CODAEquipmentSalesMember_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAEquipmentSalesMember_150" xlink:type="arc" order="152" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EquipmentRentalsMember" xlink:label="loc_CODAEquipmentRentalsMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAEquipmentRentalsMember_180" xlink:type="arc" order="182" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SoftwareSalesMember" xlink:label="loc_CODASoftwareSalesMember_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODASoftwareSalesMember_210" xlink:type="arc" order="212" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EngineeringPartsMember" xlink:label="loc_CODAEngineeringPartsMember_240" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAEngineeringPartsMember_240" xlink:type="arc" order="242" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ServicesMember" xlink:label="loc_CODAServicesMember_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAServicesMember_270" xlink:type="arc" order="272" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TimingOfTransferOfGoodOrServiceAxis" xlink:label="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TimingOfTransferOfGoodOrServiceDomain" xlink:label="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" xlink:to="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TimingOfTransferOfGoodOrServiceDomain" xlink:label="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" xlink:to="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransferredAtPointInTimeMember" xlink:label="loc_us-gaapTransferredAtPointInTimeMember_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" xlink:to="loc_us-gaapTransferredAtPointInTimeMember_300" xlink:type="arc" order="302" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransferredOverTimeMember" xlink:label="loc_us-gaapTransferredOverTimeMember_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" xlink:to="loc_us-gaapTransferredOverTimeMember_330" xlink:type="arc" order="332" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaapConcentrationRiskByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapConcentrationRiskByTypeAxis" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember" xlink:label="loc_us-gaapGeographicConcentrationRiskMember_1080" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapGeographicConcentrationRiskMember_1080" xlink:type="arc" order="1082" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProductConcentrationRiskMember" xlink:label="loc_us-gaapProductConcentrationRiskMember_1230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapProductConcentrationRiskMember_1230" xlink:type="arc" order="1232" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromRightsConcentrationRiskMember" xlink:label="loc_us-gaapRevenueFromRightsConcentrationRiskMember_1410" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapRevenueFromRightsConcentrationRiskMember_1410" xlink:type="arc" order="1412" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_1510" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues_1510" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" xlink:title="00000045 - Disclosure - SEGMENT ANALYSIS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" xlink:title="00000046 - Disclosure - PAYROLL PROTECTION PROGRAM (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems" xlink:label="loc_us-gaapScheduleOfCapitalizationLongtermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapScheduleOfCapitalizationLongtermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SecondRoundPayrollProtectionProgramMember" xlink:label="loc_CODASecondRoundPayrollProtectionProgramMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_CODASecondRoundPayrollProtectionProgramMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FirstRoundPayrollProtectionProgramMember" xlink:label="loc_CODAFirstRoundPayrollProtectionProgramMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_CODAFirstRoundPayrollProtectionProgramMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLoanOriginations1" xlink:label="loc_us-gaapProceedsFromLoanOriginations1_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapScheduleOfCapitalizationLongtermDebtLineItems" xlink:to="loc_us-gaapProceedsFromLoanOriginations1_30" xlink:type="arc" order="0" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000047 - Disclosure - INCOME TAXES (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>8
<FILENAME>coda-20210731_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.9b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">AOCI Attributable to Parent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BuildingMember" xlink:label="us-gaap_BuildingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BuildingMember" xlink:to="us-gaap_BuildingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BuildingMember_lbl" xml:lang="en-US">Building [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LandMember" xlink:label="us-gaap_LandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandMember" xlink:to="us-gaap_LandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandMember_lbl" xml:lang="en-US">Land [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OfficeMachineryAndEquipmentMember" xlink:label="CODA_OfficeMachineryAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_OfficeMachineryAndEquipmentMember" xlink:to="CODA_OfficeMachineryAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_OfficeMachineryAndEquipmentMember_lbl" xml:lang="en-US">Office Machinery and Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RentalAssetsMember" xlink:label="CODA_RentalAssetsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RentalAssetsMember" xlink:to="CODA_RentalAssetsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_RentalAssetsMember_lbl" xml:lang="en-US">Rental Assets [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FurnitureFixturesAndImprovementsMember" xlink:label="CODA_FurnitureFixturesAndImprovementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FurnitureFixturesAndImprovementsMember" xlink:to="CODA_FurnitureFixturesAndImprovementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_FurnitureFixturesAndImprovementsMember_lbl" xml:lang="en-US">Furniture, Fixtures and Improvements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TwoCustomerMember" xlink:label="CODA_TwoCustomerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_TwoCustomerMember" xlink:to="CODA_TwoCustomerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_TwoCustomerMember_lbl" xml:lang="en-US">Two Customer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:to="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByBenchmarkAxis_lbl" xml:lang="en-US">Concentration Risk Benchmark [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SalesRevenueNetMember" xlink:label="us-gaap_SalesRevenueNetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SalesRevenueNetMember" xlink:to="us-gaap_SalesRevenueNetMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SalesRevenueNetMember_lbl" xml:lang="en-US">Revenue Benchmark [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="us-gaap_ConcentrationRiskByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskByTypeAxis" xlink:to="us-gaap_ConcentrationRiskByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskByTypeAxis_lbl" xml:lang="en-US">Concentration Risk Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="us-gaap_CustomerConcentrationRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CustomerConcentrationRiskMember" xlink:to="us-gaap_CustomerConcentrationRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CustomerConcentrationRiskMember_lbl" xml:lang="en-US">Customer Concentration Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OneCustomerMember" xlink:label="CODA_OneCustomerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_OneCustomerMember" xlink:to="CODA_OneCustomerMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_OneCustomerMember_lbl" xml:lang="en-US">One Customer [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="us-gaap_LongtermDebtTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="us-gaap_LongtermDebtTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongtermDebtTypeAxis_lbl" xml:lang="en-US">Long-term Debt, Type [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SecuredDebtMember" xlink:label="us-gaap_SecuredDebtMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecuredDebtMember" xlink:to="us-gaap_SecuredDebtMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecuredDebtMember_lbl" xml:lang="en-US">Secured Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="us-gaap_TypeOfArrangementAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_TypeOfArrangementAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TypeOfArrangementAxis_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SecondRoundPPPMember" xlink:label="CODA_SecondRoundPPPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SecondRoundPPPMember" xlink:to="CODA_SecondRoundPPPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_SecondRoundPPPMember_lbl" xml:lang="en-US">Second Round PPP [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FirstRoundPPPMember" xlink:label="CODA_FirstRoundPPPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FirstRoundPPPMember" xlink:to="CODA_FirstRoundPPPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_FirstRoundPPPMember_lbl" xml:lang="en-US">First Round PPP [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="us-gaap_CreditFacilityAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CreditFacilityAxis" xlink:to="us-gaap_CreditFacilityAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CreditFacilityAxis_lbl" xml:lang="en-US">Credit Facility [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_HSBCMember" xlink:label="CODA_HSBCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_HSBCMember" xlink:to="CODA_HSBCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_HSBCMember_lbl" xml:lang="en-US">H S B C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="us-gaap_PlanNameAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TwoThousandSeventeenStockIncentivePlanMember" xlink:label="CODA_TwoThousandSeventeenStockIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_TwoThousandSeventeenStockIncentivePlanMember" xlink:to="CODA_TwoThousandSeventeenStockIncentivePlanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_TwoThousandSeventeenStockIncentivePlanMember_lbl" xml:lang="en-US">2017 Stock Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_VariousIndividualsMember" xlink:label="CODA_VariousIndividualsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_VariousIndividualsMember" xlink:to="CODA_VariousIndividualsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_VariousIndividualsMember_lbl" xml:lang="en-US">Various Individuals [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="us-gaap_StatementBusinessSegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineTechnologyBusinessProductsMember" xlink:label="CODA_MarineTechnologyBusinessProductsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_MarineTechnologyBusinessProductsMember" xlink:to="CODA_MarineTechnologyBusinessProductsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_MarineTechnologyBusinessProductsMember_lbl" xml:lang="en-US">Marine Technology Business Products [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SegmentReportingMember" xlink:label="CODA_SegmentReportingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SegmentReportingMember" xlink:to="CODA_SegmentReportingMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_SegmentReportingMember_lbl" xml:lang="en-US">Segment Reporting [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineEngineeringBusinessServicesMember" xlink:label="CODA_MarineEngineeringBusinessServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_MarineEngineeringBusinessServicesMember" xlink:to="CODA_MarineEngineeringBusinessServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_MarineEngineeringBusinessServicesMember_lbl" xml:lang="en-US">Marine Engineering Business Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OverheadMember" xlink:label="CODA_OverheadMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_OverheadMember" xlink:to="CODA_OverheadMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_OverheadMember_lbl" xml:lang="en-US">Overhead [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis" xlink:label="srt_StatementGeographicalAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementGeographicalAxis" xlink:to="srt_StatementGeographicalAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementGeographicalAxis_lbl" xml:lang="en-US">Geographical [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_AmericasMember" xlink:label="srt_AmericasMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_AmericasMember" xlink:to="srt_AmericasMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_AmericasMember_lbl" xml:lang="en-US">Americas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_EuropeMember" xlink:label="srt_EuropeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EuropeMember" xlink:to="srt_EuropeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EuropeMember_lbl" xml:lang="en-US">Europe [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_AustraliaAndAsiaMember" xlink:label="CODA_AustraliaAndAsiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_AustraliaAndAsiaMember" xlink:to="CODA_AustraliaAndAsiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_AustraliaAndAsiaMember_lbl" xml:lang="en-US">Australia/Asia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MiddleEastAndAfricaMember" xlink:label="CODA_MiddleEastAndAfricaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_MiddleEastAndAfricaMember" xlink:to="CODA_MiddleEastAndAfricaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_MiddleEastAndAfricaMember_lbl" xml:lang="en-US">Middle East &amp;amp;amp;amp; Africa [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="srt_ProductOrServiceAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ProductOrServiceAxis" xlink:to="srt_ProductOrServiceAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ProductOrServiceAxis_lbl" xml:lang="en-US">Product and Service [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EquipmentSalesMember" xlink:label="CODA_EquipmentSalesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EquipmentSalesMember" xlink:to="CODA_EquipmentSalesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_EquipmentSalesMember_lbl" xml:lang="en-US">Equipment Sales [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EquipmentRentalsMember" xlink:label="CODA_EquipmentRentalsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EquipmentRentalsMember" xlink:to="CODA_EquipmentRentalsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_EquipmentRentalsMember_lbl" xml:lang="en-US">Equipment Rentals [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SoftwareSalesMember" xlink:label="CODA_SoftwareSalesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SoftwareSalesMember" xlink:to="CODA_SoftwareSalesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_SoftwareSalesMember_lbl" xml:lang="en-US">Software Sales [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EngineeringPartsMember" xlink:label="CODA_EngineeringPartsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EngineeringPartsMember" xlink:to="CODA_EngineeringPartsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_EngineeringPartsMember_lbl" xml:lang="en-US">Engineering Parts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ServicesMember" xlink:label="CODA_ServicesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_ServicesMember" xlink:to="CODA_ServicesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_ServicesMember_lbl" xml:lang="en-US">Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TimingOfTransferOfGoodOrServiceAxis" xlink:label="us-gaap_TimingOfTransferOfGoodOrServiceAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TimingOfTransferOfGoodOrServiceAxis" xlink:to="us-gaap_TimingOfTransferOfGoodOrServiceAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TimingOfTransferOfGoodOrServiceAxis_lbl" xml:lang="en-US">Timing of Transfer of Good or Service [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransferredAtPointInTimeMember" xlink:label="us-gaap_TransferredAtPointInTimeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TransferredAtPointInTimeMember" xlink:to="us-gaap_TransferredAtPointInTimeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TransferredAtPointInTimeMember_lbl" xml:lang="en-US">Transferred at Point in Time [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransferredOverTimeMember" xlink:label="us-gaap_TransferredOverTimeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TransferredOverTimeMember" xlink:to="us-gaap_TransferredOverTimeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TransferredOverTimeMember_lbl" xml:lang="en-US">Transferred over Time [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember" xlink:label="us-gaap_GeographicConcentrationRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeographicConcentrationRiskMember" xlink:to="us-gaap_GeographicConcentrationRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeographicConcentrationRiskMember_lbl" xml:lang="en-US">Geographic Concentration Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProductConcentrationRiskMember" xlink:label="us-gaap_ProductConcentrationRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProductConcentrationRiskMember" xlink:to="us-gaap_ProductConcentrationRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProductConcentrationRiskMember_lbl" xml:lang="en-US">Product Concentration Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromRightsConcentrationRiskMember" xlink:label="us-gaap_RevenueFromRightsConcentrationRiskMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromRightsConcentrationRiskMember" xlink:to="us-gaap_RevenueFromRightsConcentrationRiskMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromRightsConcentrationRiskMember_lbl" xml:lang="en-US">Revenue from Rights Concentration Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SecondRoundPayrollProtectionProgramMember" xlink:label="CODA_SecondRoundPayrollProtectionProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SecondRoundPayrollProtectionProgramMember" xlink:to="CODA_SecondRoundPayrollProtectionProgramMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_SecondRoundPayrollProtectionProgramMember_lbl" xml:lang="en-US">Second Round Payroll Protection Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FirstRoundPayrollProtectionProgramMember" xlink:label="CODA_FirstRoundPayrollProtectionProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FirstRoundPayrollProtectionProgramMember" xlink:to="CODA_FirstRoundPayrollProtectionProgramMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_FirstRoundPayrollProtectionProgramMember_lbl" xml:lang="en-US">First Round Payroll Protection Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts Receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnbilledReceivablesCurrent" xlink:label="us-gaap_UnbilledReceivablesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnbilledReceivablesCurrent" xlink:to="us-gaap_UnbilledReceivablesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnbilledReceivablesCurrent_lbl" xml:lang="en-US">Unbilled Receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="us-gaap_PrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="us-gaap_OtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_OtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsCurrent_lbl" xml:lang="en-US">Other Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentNetAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNetAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNetAbstract_lbl" xml:lang="en-US">FIXED ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and Equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsAbstract" xlink:label="us-gaap_OtherAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsAbstract" xlink:to="us-gaap_OtherAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsAbstract_lbl" xml:lang="en-US">OTHER ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:to="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IntangibleAssetsNetIncludingGoodwill_lbl" xml:lang="en-US">Goodwill and Other Intangibles, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred Tax Asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets" xlink:label="us-gaap_OtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherAssets_lbl" xml:lang="en-US">Total Other Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">CURRENT LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued Expenses and Other Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="us-gaap_NotesPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableCurrent_lbl" xml:lang="en-US">Note Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_lbl" xml:lang="en-US">Deferred Revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrentAbstract" xlink:to="us-gaap_LiabilitiesNoncurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract_lbl" xml:lang="en-US">LONG TERM LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:label="us-gaap_ContractWithCustomerLiabilityNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ContractWithCustomerLiabilityNoncurrent_lbl" xml:lang="en-US">Deferred Revenue, less current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="us-gaap_LongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermNotesPayable_lbl" xml:lang="en-US">Note Payable, less current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Total Long Term Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common Stock, $.001 par value; 150,000,000 shares authorized, 10,857,195 shares issued and outstanding as of July 31, 2021 and 10,751,881 shares issued and outstanding as of October 31, 2020, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional Paid-in Capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated Other Comprehensive Loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated Deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Stockholders&#8217; Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total Liabilities and Stockholders&#8217; Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_lbl" xml:lang="en-US">Net Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross Profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">OPERATING EXPENSES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="us-gaap_ResearchAndDevelopmentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research &amp; Development</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, General &amp; Administrative</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total Operating Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">INCOME FROM OPERATIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">OTHER INCOME (EXPENSE)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncome" xlink:label="us-gaap_OtherIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncome_lbl" xml:lang="en-US">Other Income</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgram" xlink:label="CODA_FundingFromPaycheckProtectionProgram" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FundingFromPaycheckProtectionProgram" xlink:to="CODA_FundingFromPaycheckProtectionProgram_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_FundingFromPaycheckProtectionProgram_lbl" xml:lang="en-US">Funding from Paycheck Protection Program</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="us-gaap_InterestExpenseOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total Other Income (Expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">INCOME BEFORE INCOME TAX EXPENSE</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:label="us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract_lbl" xml:lang="en-US">INCOME TAX BENEFIT (EXPENSE)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Current Tax Benefit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred Tax Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Income Tax Benefit (Expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">NET INCOME</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="us-gaap_EarningsPerShareAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">NET INCOME PER SHARE:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="us-gaap_EarningsPerShareBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" xlink:to="us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract_lbl" xml:lang="en-US">WEIGHTED AVERAGE SHARES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Diluted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTax" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossTax_lbl" xml:lang="en-US">Other Comprehensive Income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_lbl" xml:lang="en-US">Foreign Currency Translation Adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">COMPREHENSIVE INCOME</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Beginning balance, value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="us-gaap_SharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:to="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue_lbl" xml:lang="en-US">Stock based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Employee stock based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised_lbl" xml:lang="en-US">Stock issued for options exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_lbl" xml:lang="en-US">Stock issued for options exercised, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" xlink:label="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" xlink:to="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_lbl" xml:lang="en-US">Consultant stock based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" xlink:label="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" xlink:to="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_lbl" xml:lang="en-US">Consultant stock based compensation, shares</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent_2_lbl" xml:lang="en-US">Foreign currency translation adjustment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net Income</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Ending balance, value</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_2_lbl" xml:lang="en-US">Balance, shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM OPERATING ACTIVITIES</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_3_lbl" xml:lang="en-US">Net income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net income to net cash provided by operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Deferred income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome" xlink:label="CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome" xlink:to="CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome_lbl" xml:lang="en-US">Funding from Paycheck Protection Program recognized as income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingAssetsAbstract_lbl" xml:lang="en-US">(Increase) decrease in operating assets:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_lbl" xml:lang="en-US">Unbilled receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpense_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="us-gaap_IncreaseDecreaseInOtherCurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherCurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherCurrentAssets_lbl" xml:lang="en-US">Other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract_lbl" xml:lang="en-US">Increase (decrease) in operating liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities_lbl" xml:lang="en-US">Accounts payable and other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerLiability_lbl" xml:lang="en-US">Deferred revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net Cash Provided by Operating Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM INVESTING ACTIVITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchases of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_lbl" xml:lang="en-US">Purchases of other intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net Cash Used in Investing Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">CASH FLOWS FROM FINANCING ACTIVITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="us-gaap_RepaymentsOfLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongTermDebt" xlink:to="us-gaap_RepaymentsOfLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfLongTermDebt_lbl" xml:lang="en-US">Repayment of notes</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ProceedsFromPaycheckProtectionProgram" xlink:label="CODA_ProceedsFromPaycheckProtectionProgram" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_ProceedsFromPaycheckProtectionProgram" xlink:to="CODA_ProceedsFromPaycheckProtectionProgram_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_ProceedsFromPaycheckProtectionProgram_lbl" xml:lang="en-US">Proceeds from Paycheck Protection Program</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net Cash Provided by Financing Activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">EFFECT OF CURRENCY TRANSLATION ON CHANGES IN CASH</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">NET INCREASE IN CASH</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_lbl" xml:lang="en-US">CASH AT THE BEGINNING OF THE PERIOD</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2_lbl" xml:lang="en-US">CASH AT THE END OF THE PERIOD</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">SUPPLEMENTAL CASH FLOW INFORMATION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid for taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BasisOfAccounting" xlink:label="us-gaap_BasisOfAccounting" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccounting" xlink:to="us-gaap_BasisOfAccounting_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccounting_lbl" xml:lang="en-US">BASIS OF PRESENTATION</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureRevenueRecognitionAbstract" xlink:label="CODA_DisclosureRevenueRecognitionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DisclosureRevenueRecognitionAbstract" xlink:to="CODA_DisclosureRevenueRecognitionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_DisclosureRevenueRecognitionAbstract_lbl" xml:lang="en-US">Revenue Recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RevenueRecognitionTextBlock" xlink:label="CODA_RevenueRecognitionTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RevenueRecognitionTextBlock" xlink:to="CODA_RevenueRecognitionTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_RevenueRecognitionTextBlock_lbl" xml:lang="en-US">REVENUE RECOGNITION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="us-gaap_FairValueDisclosuresAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresAbstract" xlink:to="us-gaap_FairValueDisclosuresAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresAbstract_lbl" xml:lang="en-US">Fair Value Disclosures [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="us-gaap_FairValueDisclosuresTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosuresTextBlock" xlink:to="us-gaap_FairValueDisclosuresTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosuresTextBlock_lbl" xml:lang="en-US">FAIR VALUE OF FINANCIAL INSTRUMENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyAbstract" xlink:label="us-gaap_ForeignCurrencyAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyAbstract" xlink:to="us-gaap_ForeignCurrencyAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyAbstract_lbl" xml:lang="en-US">Foreign Currency [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:label="us-gaap_ForeignCurrencyDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:to="us-gaap_ForeignCurrencyDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyDisclosureTextBlock_lbl" xml:lang="en-US">FOREIGN CURRENCY TRANSLATION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryDisclosureAbstract" xlink:label="us-gaap_InventoryDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureAbstract" xlink:to="us-gaap_InventoryDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureAbstract_lbl" xml:lang="en-US">Inventory Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryDisclosureTextBlock" xlink:label="us-gaap_InventoryDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US">INVENTORY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">FIXED ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract_lbl" xml:lang="en-US">Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="us-gaap_OtherCurrentAssetsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentAssetsTextBlock" xlink:to="us-gaap_OtherCurrentAssetsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">OTHER CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureEstimatesAbstract" xlink:label="CODA_DisclosureEstimatesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DisclosureEstimatesAbstract" xlink:to="CODA_DisclosureEstimatesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_DisclosureEstimatesAbstract_lbl" xml:lang="en-US">Estimates</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EstimatesTextBlock" xlink:label="CODA_EstimatesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EstimatesTextBlock" xlink:to="CODA_EstimatesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_EstimatesTextBlock_lbl" xml:lang="en-US">ESTIMATES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerAbstract" xlink:to="us-gaap_RevenueFromContractWithCustomerAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerAbstract_lbl" xml:lang="en-US">Revenue from Contract with Customer [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:to="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueFromContractWithCustomerTextBlock_lbl" xml:lang="en-US">CONTRACTS IN PROGRESS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RisksAndUncertaintiesAbstract" xlink:label="us-gaap_RisksAndUncertaintiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RisksAndUncertaintiesAbstract" xlink:to="us-gaap_RisksAndUncertaintiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RisksAndUncertaintiesAbstract_lbl" xml:lang="en-US">Risks and Uncertainties [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xml:lang="en-US">CONCENTRATIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">NOTE PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingChangesAndErrorCorrectionsAbstract" xlink:label="us-gaap_AccountingChangesAndErrorCorrectionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingChangesAndErrorCorrectionsAbstract" xlink:to="us-gaap_AccountingChangesAndErrorCorrectionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingChangesAndErrorCorrectionsAbstract_lbl" xml:lang="en-US">Accounting Changes and Error Corrections [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_lbl" xml:lang="en-US">RECENT ACCOUNTING PRONOUNCEMENTS</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_2_lbl" xml:lang="en-US">Earnings Per Share [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="us-gaap_EarningsPerShareTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">EARNINGS PER COMMON SHARE</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_Disclosure2017StockIncentivePlanAbstract" xlink:label="CODA_Disclosure2017StockIncentivePlanAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_Disclosure2017StockIncentivePlanAbstract" xlink:to="CODA_Disclosure2017StockIncentivePlanAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_Disclosure2017StockIncentivePlanAbstract_lbl" xml:lang="en-US">Stock Incentive Plan</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIncentivePlanDisclosureTextBlock" xlink:label="CODA_StockIncentivePlanDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_StockIncentivePlanDisclosureTextBlock" xlink:to="CODA_StockIncentivePlanDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_StockIncentivePlanDisclosureTextBlock_lbl" xml:lang="en-US">2017 STOCK INCENTIVE PLAN</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Reporting [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">SEGMENT ANALYSIS</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosurePayrollProtectionProgramAbstract" xlink:label="CODA_DisclosurePayrollProtectionProgramAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DisclosurePayrollProtectionProgramAbstract" xlink:to="CODA_DisclosurePayrollProtectionProgramAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_DisclosurePayrollProtectionProgramAbstract_lbl" xml:lang="en-US">Payroll Protection Program</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_PayrollProtectionProgramTextBlock" xlink:label="CODA_PayrollProtectionProgramTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_PayrollProtectionProgramTextBlock" xlink:to="CODA_PayrollProtectionProgramTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_PayrollProtectionProgramTextBlock_lbl" xml:lang="en-US">PAYROLL PROTECTION PROGRAM</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureCovid19Abstract" xlink:label="CODA_DisclosureCovid19Abstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DisclosureCovid19Abstract" xlink:to="CODA_DisclosureCovid19Abstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_DisclosureCovid19Abstract_lbl" xml:lang="en-US">Covid-19</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_CovidNineteenTextBlock" xlink:label="CODA_CovidNineteenTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_CovidNineteenTextBlock" xlink:to="CODA_CovidNineteenTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_CovidNineteenTextBlock_lbl" xml:lang="en-US">COVID-19</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureReclassificationOfPriorYearPresentationAbstract" xlink:label="CODA_DisclosureReclassificationOfPriorYearPresentationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DisclosureReclassificationOfPriorYearPresentationAbstract" xlink:to="CODA_DisclosureReclassificationOfPriorYearPresentationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_DisclosureReclassificationOfPriorYearPresentationAbstract_lbl" xml:lang="en-US">Reclassification Of Prior Year Presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RestatementToPriorYearIncomesTextBlock" xlink:label="CODA_RestatementToPriorYearIncomesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RestatementToPriorYearIncomesTextBlock" xlink:to="CODA_RestatementToPriorYearIncomesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_RestatementToPriorYearIncomesTextBlock_lbl" xml:lang="en-US">RECLASSIFICATION OF PRIOR YEAR PRESENTATION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF COMPONENTS OF INVENTORY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">SCHEDULE OF PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:label="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:to="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock_lbl" xml:lang="en-US">SUMMARY OF OTHER CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDebtTableTextBlock" xlink:to="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDebtTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF NOTE PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US">SCHEDULE OF SEGMENT REPORTING INFORMATION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock" xlink:label="us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock" xlink:to="us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_lbl" xml:lang="en-US">SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DeferredSalesCommissions" xlink:label="CODA_DeferredSalesCommissions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DeferredSalesCommissions" xlink:to="CODA_DeferredSalesCommissions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_DeferredSalesCommissions_lbl" xml:lang="en-US">Deferred commissions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDeferredSalesCommissions" xlink:label="us-gaap_AmortizationOfDeferredSalesCommissions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfDeferredSalesCommissions" xlink:to="us-gaap_AmortizationOfDeferredSalesCommissions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfDeferredSalesCommissions_lbl" xml:lang="en-US">Amortization expense related to deferred commissions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryRawMaterialsAndSupplies" xlink:label="us-gaap_InventoryRawMaterialsAndSupplies" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterialsAndSupplies" xlink:to="us-gaap_InventoryRawMaterialsAndSupplies_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterialsAndSupplies_lbl" xml:lang="en-US">Raw materials and parts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="us-gaap_InventoryWorkInProcess" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work in progress</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="us-gaap_InventoryFinishedGoods" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryNet_2_lbl" xml:lang="en-US">Total Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_2_lbl" xml:lang="en-US">Total Property and Equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="us-gaap_DepositsAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepositsAssetsCurrent" xlink:to="us-gaap_DepositsAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepositsAssetsCurrent_lbl" xml:lang="en-US">Deposits</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TaxesReceivable" xlink:label="CODA_TaxesReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_TaxesReceivable" xlink:to="CODA_TaxesReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_TaxesReceivable_lbl" xml:lang="en-US">Tax receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsCurrent" xlink:to="us-gaap_OtherAssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherAssetsCurrent_2_lbl" xml:lang="en-US">Total Other Current Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnbilledReceivablesCurrent" xlink:to="us-gaap_UnbilledReceivablesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_UnbilledReceivablesCurrent_2_lbl" xml:lang="en-US">Unbilled receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityCurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ContractWithCustomerLiabilityCurrent_2_lbl" xml:lang="en-US">Contract with Customer, Liability, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:to="us-gaap_ContractWithCustomerLiabilityNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ContractWithCustomerLiabilityNoncurrent_2_lbl" xml:lang="en-US">Contract with Customer, Liability, Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="us-gaap_ConcentrationRiskTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskTable" xlink:to="us-gaap_ConcentrationRiskTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskTable_lbl" xml:lang="en-US">Concentration Risk [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="us-gaap_ConcentrationRiskLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskLineItems" xlink:to="us-gaap_ConcentrationRiskLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskLineItems_lbl" xml:lang="en-US">Concentration Risk [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromCustomers" xlink:label="us-gaap_ProceedsFromCustomers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromCustomers" xlink:to="us-gaap_ProceedsFromCustomers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromCustomers_lbl" xml:lang="en-US">Revenue from customer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Percentage of sales from customers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="us-gaap_DebtInstrumentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTable" xlink:to="us-gaap_DebtInstrumentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTable_lbl" xml:lang="en-US">Schedule of Long-term Debt Instruments [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="us-gaap_DebtInstrumentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentLineItems" xlink:to="us-gaap_DebtInstrumentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentLineItems_lbl" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermNotesPayable" xlink:to="us-gaap_LongTermNotesPayable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LongTermNotesPayable_2_lbl" xml:lang="en-US">Total Long Term Notes Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:to="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateDuringPeriod_lbl" xml:lang="en-US">Debt Instrument, Interest Rate During Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Debt Instrument, Maturity Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayable" xlink:label="us-gaap_NotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayable_lbl" xml:lang="en-US">Total</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableCurrent" xlink:to="us-gaap_NotesPayableCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_NotesPayableCurrent_2_lbl" xml:lang="en-US">Less: current portion</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:to="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment_lbl" xml:lang="en-US">Debt Instrument, Frequency of Periodic Payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPayment_lbl" xml:lang="en-US">Debt Instrument, Periodic Payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityTable" xlink:label="us-gaap_LineOfCreditFacilityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityTable" xlink:to="us-gaap_LineOfCreditFacilityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityTable_lbl" xml:lang="en-US">Line of Credit Facility [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityLineItems" xlink:label="us-gaap_LineOfCreditFacilityLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityLineItems" xlink:to="us-gaap_LineOfCreditFacilityLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityLineItems_lbl" xml:lang="en-US">Line of Credit Facility [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="us-gaap_ProceedsFromNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromNotesPayable" xlink:to="us-gaap_ProceedsFromNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromNotesPayable_lbl" xml:lang="en-US">Proceeds from loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLoans" xlink:label="us-gaap_ProceedsFromLoans" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLoans" xlink:to="us-gaap_ProceedsFromLoans_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromLoans_lbl" xml:lang="en-US">Proceeds from loans</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:to="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_lbl" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" xlink:label="us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" xlink:to="us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_lbl" xml:lang="en-US">Line of Credit Facility, Maximum Amount Outstanding During Period</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RenewalExpiredDate" xlink:label="CODA_RenewalExpiredDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RenewalExpiredDate" xlink:to="CODA_RenewalExpiredDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_RenewalExpiredDate_lbl" xml:lang="en-US">Renewal expired date</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLoss_4_lbl" xml:lang="en-US">Net Income (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_2_lbl" xml:lang="en-US">Basic weighted average common shares outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" xlink:label="CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" xlink:to="CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_lbl" xml:lang="en-US">Unused portion of options and restricted stock awards</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_2_lbl" xml:lang="en-US">Diluted outstanding shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAbstract" xlink:label="us-gaap_EarningsPerShareBasicAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasicAbstract" xlink:to="us-gaap_EarningsPerShareBasicAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasicAbstract_lbl" xml:lang="en-US">Net income (Loss) per share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable_lbl" xml:lang="en-US">Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_lbl" xml:lang="en-US">Number of shares available under plan</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Number of options granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Number of options lapsed</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:to="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockCapitalSharesReservedForFutureIssuance_lbl" xml:lang="en-US">Common stock shares reserved for future issuance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:to="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised_2_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_lbl" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:to="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax_2_lbl" xml:lang="en-US">Revenues from External Customers</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_InterestExpenseOther_2_lbl" xml:lang="en-US">Interest (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Current Tax (Expense) Benefit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_3_lbl" xml:lang="en-US">Deferred Tax (Expense) Benefit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Total Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Total Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RevenuesFromIntercompanySales" xlink:label="CODA_RevenuesFromIntercompanySales" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RevenuesFromIntercompanySales" xlink:to="CODA_RevenuesFromIntercompanySales_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_RevenuesFromIntercompanySales_lbl" xml:lang="en-US">Revenues from Intercompany Sales - eliminated from sales above</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForProceedsFromProductiveAssets" xlink:label="us-gaap_PaymentsForProceedsFromProductiveAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForProceedsFromProductiveAssets" xlink:to="us-gaap_PaymentsForProceedsFromProductiveAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForProceedsFromProductiveAssets_lbl" xml:lang="en-US">Purchases of Long-lived Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Total Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NumberOfReportableSegments" xlink:label="us-gaap_NumberOfReportableSegments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfReportableSegments" xlink:to="us-gaap_NumberOfReportableSegments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NumberOfReportableSegments_lbl" xml:lang="en-US">Number of reportable segments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-term Debt [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems" xlink:label="us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems" xlink:to="us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems_lbl" xml:lang="en-US">Schedule of Capitalization, Long-term Debt [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLoanOriginations1" xlink:label="us-gaap_ProceedsFromLoanOriginations1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLoanOriginations1" xlink:to="us-gaap_ProceedsFromLoanOriginations1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLoanOriginations1_lbl" xml:lang="en-US">Proceeds from Loan Originations</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" xlink:label="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" xlink:to="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_lbl" xml:lang="en-US">Effective tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReinsuranceRetentionPolicyAmountRetained" xlink:label="us-gaap_ReinsuranceRetentionPolicyAmountRetained" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReinsuranceRetentionPolicyAmountRetained" xlink:to="us-gaap_ReinsuranceRetentionPolicyAmountRetained_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_ReinsuranceRetentionPolicyAmountRetained_lbl" xml:lang="en-US">Reinsurance Retention Policy, Amount Retained</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="us-gaap_OperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwards" xlink:to="us-gaap_OperatingLossCarryforwards_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLossCarryforwards_lbl" xml:lang="en-US">Net operating loss</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OperatingLossExpirationDescription" xlink:label="CODA_OperatingLossExpirationDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_OperatingLossExpirationDescription" xlink:to="CODA_OperatingLossExpirationDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_OperatingLossExpirationDescription_lbl" xml:lang="en-US">Operating loss expiration description</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" xlink:to="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation_doc" xml:lang="en-US">Consultant stock based compensation.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" xlink:to="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation_doc" xml:lang="en-US">Consultant stock based compensation, shares.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_DeferredSalesCommissions" xlink:to="CODA_DeferredSalesCommissions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_DeferredSalesCommissions_doc" xml:lang="en-US">Deferred sales commissions.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_OfficeMachineryAndEquipmentMember" xlink:to="CODA_OfficeMachineryAndEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_OfficeMachineryAndEquipmentMember_doc" xml:lang="en-US">Office Machinery and Equipment [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RentalAssetsMember" xlink:to="CODA_RentalAssetsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_RentalAssetsMember_doc" xml:lang="en-US">Rental Assets [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FurnitureFixturesAndImprovementsMember" xlink:to="CODA_FurnitureFixturesAndImprovementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_FurnitureFixturesAndImprovementsMember_doc" xml:lang="en-US">Furniture, Fixtures and Improvements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ThreeCustomerMember" xlink:label="CODA_ThreeCustomerMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_ThreeCustomerMember" xlink:to="CODA_ThreeCustomerMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_ThreeCustomerMember_doc" xml:lang="en-US">Three Customer [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_HSBCMember" xlink:to="CODA_HSBCMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_HSBCMember_doc" xml:lang="en-US">HSBC [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RenewalExpiredDate" xlink:to="CODA_RenewalExpiredDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_RenewalExpiredDate_doc" xml:lang="en-US">Renewal expired date.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_RevenuesFromIntercompanySales" xlink:to="CODA_RevenuesFromIntercompanySales_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_RevenuesFromIntercompanySales_doc" xml:lang="en-US">Revenues from Intercompany Sales.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_AustraliaAndAsiaMember" xlink:to="CODA_AustraliaAndAsiaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_AustraliaAndAsiaMember_doc" xml:lang="en-US">Australia/Asia [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_MiddleEastAndAfricaMember" xlink:to="CODA_MiddleEastAndAfricaMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_MiddleEastAndAfricaMember_doc" xml:lang="en-US">Middle East &amp;amp;amp;amp;amp;amp; Africa [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EquipmentSalesMember" xlink:to="CODA_EquipmentSalesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_EquipmentSalesMember_doc" xml:lang="en-US">Equipment Sales [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EquipmentRentalsMember" xlink:to="CODA_EquipmentRentalsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_EquipmentRentalsMember_doc" xml:lang="en-US">Equipment Rentals [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SoftwareSalesMember" xlink:to="CODA_SoftwareSalesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_SoftwareSalesMember_doc" xml:lang="en-US">Software Sales [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EngineeringPartsMember" xlink:to="CODA_EngineeringPartsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_EngineeringPartsMember_doc" xml:lang="en-US">Engineering Parts [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_ServicesMember" xlink:to="CODA_ServicesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_ServicesMember_doc" xml:lang="en-US">Services [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SecondRoundPayrollProtectionProgramMember" xlink:to="CODA_SecondRoundPayrollProtectionProgramMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_SecondRoundPayrollProtectionProgramMember_doc" xml:lang="en-US">Second Round Payroll Protection Program [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FirstRoundPayrollProtectionProgramMember" xlink:to="CODA_FirstRoundPayrollProtectionProgramMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_FirstRoundPayrollProtectionProgramMember_doc" xml:lang="en-US">First Round Payroll Protection Program [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" xlink:to="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_doc" xml:lang="en-US">Effective income tax rate.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_OperatingLossExpirationDescription" xlink:to="CODA_OperatingLossExpirationDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_OperatingLossExpirationDescription_doc" xml:lang="en-US">Operating loss expiration description.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_FirstRoundPPPMember" xlink:to="CODA_FirstRoundPPPMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_FirstRoundPPPMember_doc" xml:lang="en-US">First Round PPP [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_TwoThousandSeventeenStockIncentivePlanMember" xlink:to="CODA_TwoThousandSeventeenStockIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_TwoThousandSeventeenStockIncentivePlanMember_doc" xml:lang="en-US">2017 Stock Incentive Plan [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_VariousIndividualsMember" xlink:to="CODA_VariousIndividualsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_VariousIndividualsMember_doc" xml:lang="en-US">Various Individuals [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_SecondRoundPPPMember" xlink:to="CODA_SecondRoundPPPMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="CODA_SecondRoundPPPMember_doc" xml:lang="en-US">Second Round PPP [Member]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Assets, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssets" xlink:to="us-gaap_OtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssets_2_lbl" xml:lang="en-US">Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_3_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Liabilities, Current</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_2_lbl" xml:lang="en-US">Liabilities, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_3_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Stockholders' Equity Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_2_lbl" xml:lang="en-US">Gross Profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_2_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating Income (Loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOther_3_lbl" xml:lang="en-US">Interest Expense, Other</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Nonoperating Income (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_3_lbl" xml:lang="en-US">Current Income Tax Expense (Benefit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Income Tax Expense (Benefit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_2_lbl" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_3_lbl" xml:lang="en-US">Shares, Outstanding</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_2_lbl" xml:lang="en-US">Share-based Payment Arrangement, Noncash Expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_2_lbl" xml:lang="en-US">Increase (Decrease) in Inventories</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:to="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInContractWithCustomerAsset_2_lbl" xml:lang="en-US">Increase (Decrease) in Contract with Customer, Asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:to="us-gaap_IncreaseDecreaseInPrepaidExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidExpense_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:to="us-gaap_IncreaseDecreaseInOtherCurrentAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherCurrentAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Current Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets_2_lbl" xml:lang="en-US">Payments to Acquire Intangible Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfLongTermDebt" xlink:to="us-gaap_RepaymentsOfLongTermDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfLongTermDebt_2_lbl" xml:lang="en-US">Repayments of Long-term Debt</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_3_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_2_lbl" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromLoans" xlink:to="us-gaap_ProceedsFromLoans_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromLoans_2_lbl" xml:lang="en-US">Proceeds from Loans</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" xlink:to="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_3_lbl" xml:lang="en-US">EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReinsuranceRetentionPolicyAmountRetained" xlink:to="us-gaap_ReinsuranceRetentionPolicyAmountRetained_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ReinsuranceRetentionPolicyAmountRetained_2_lbl" xml:lang="en-US">Reinsurance Retention Policy, Amount Retained</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>9
<FILENAME>coda-20210731_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.9b -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Cover" xlink:href="coda-20210731.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BalanceSheets" xlink:href="coda-20210731.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" xlink:href="coda-20210731.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" xlink:href="coda-20210731.xsd#StatementsOfIncomeAndComprehensiveIncome" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" xlink:href="coda-20210731.xsd#StatementsOfChangesInStockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StatementsOfCashFlows" xlink:href="coda-20210731.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/BasisOfPresentation" xlink:href="coda-20210731.xsd#BasisOfPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RevenueRecognition" xlink:href="coda-20210731.xsd#RevenueRecognition" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" xlink:href="coda-20210731.xsd#FairValueOfFinancialInstruments" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" xlink:href="coda-20210731.xsd#ForeignCurrencyTranslation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Inventory" xlink:href="coda-20210731.xsd#Inventory" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FixedAssets" xlink:href="coda-20210731.xsd#FixedAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssets" xlink:href="coda-20210731.xsd#OtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Estimates" xlink:href="coda-20210731.xsd#Estimates" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ContractsInProgress" xlink:href="coda-20210731.xsd#ContractsInProgress" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Concentrations" xlink:href="coda-20210731.xsd#Concentrations" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayable" xlink:href="coda-20210731.xsd#NotePayable" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" xlink:href="coda-20210731.xsd#RecentAccountingPronouncements" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShare" xlink:href="coda-20210731.xsd#EarningsPerCommonShare" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StockIncentivePlan" xlink:href="coda-20210731.xsd#StockIncentivePlan" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysis" xlink:href="coda-20210731.xsd#SegmentAnalysis" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgram" xlink:href="coda-20210731.xsd#PayrollProtectionProgram" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/Covid-19" xlink:href="coda-20210731.xsd#Covid-19" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/IncomeTaxes" xlink:href="coda-20210731.xsd#IncomeTaxes" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" xlink:href="coda-20210731.xsd#ReclassificationOfPriorYearPresentation" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/InventoryTables" xlink:href="coda-20210731.xsd#InventoryTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/FixedAssetsTables" xlink:href="coda-20210731.xsd#FixedAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" xlink:href="coda-20210731.xsd#OtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayableTables" xlink:href="coda-20210731.xsd#NotePayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" xlink:href="coda-20210731.xsd#EarningsPerCommonShareTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisTables" xlink:href="coda-20210731.xsd#SegmentAnalysisTables" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" xlink:href="coda-20210731.xsd#RevenueRecognitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" xlink:href="coda-20210731.xsd#ScheduleOfComponentsOfInventoryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:href="coda-20210731.xsd#ScheduleOfPropertyAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" xlink:href="coda-20210731.xsd#SummaryOfOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" xlink:href="coda-20210731.xsd#ContractsInProgressDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" xlink:href="coda-20210731.xsd#ConcentrationsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" xlink:href="coda-20210731.xsd#ScheduleOfNotePayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" xlink:href="coda-20210731.xsd#ScheduleOfNotePayableDetailsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" xlink:href="coda-20210731.xsd#NotePayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:href="coda-20210731.xsd#ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" xlink:href="coda-20210731.xsd#StockIncentivePlanDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:href="coda-20210731.xsd#ScheduleOfSegmentReportingInformationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:href="coda-20210731.xsd#ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" xlink:href="coda-20210731.xsd#SegmentAnalysisDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" xlink:href="coda-20210731.xsd#PayrollProtectionProgramDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" xlink:href="coda-20210731.xsd#IncomeTaxesDetailsNarrative" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnbilledReceivablesCurrent" xlink:label="loc_us-gaapUnbilledReceivablesCurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapUnbilledReceivablesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNetAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNetAbstract" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNetAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNetAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsAbstract" xlink:label="loc_us-gaapOtherAssetsAbstract" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapOtherAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetIncludingGoodwill" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherAssetsAbstract" xlink:to="loc_us-gaapIntangibleAssetsNetIncludingGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherAssetsAbstract" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaapOtherAssets" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOtherAssetsAbstract" xlink:to="loc_us-gaapOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableAndOtherAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityCurrent" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapContractWithCustomerLiabilityCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="loc_us-gaapLiabilitiesNoncurrentAbstract" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesNoncurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityNoncurrent" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesNoncurrentAbstract" xlink:to="loc_us-gaapContractWithCustomerLiabilityNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesNoncurrentAbstract" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesNoncurrentAbstract" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome" xlink:title="00000004 - Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="loc_us-gaapNonoperatingIncomeExpenseAbstract" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgram" xlink:label="loc_CODAFundingFromPaycheckProtectionProgram" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_CODAFundingFromPaycheckProtectionProgram" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:label="loc_us-gaapIncomeTaxExpenseBenefitContinuingOperationsAbstract" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxExpenseBenefitContinuingOperationsAbstract" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTotalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaapEarningsPerShareAbstract" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaapEarningsPerShareBasic" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapEarningsPerShareBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapEarningsPerShareDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" xlink:label="loc_us-gaapEarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareBasicAndDilutedOtherDisclosuresAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossTax" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="50" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:label="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation" xlink:label="loc_CODAStockIssuedDuringPeriodValuesConsultantStockBasedCompensation" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_CODAStockIssuedDuringPeriodValuesConsultantStockBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation" xlink:label="loc_CODAStockIssuedDuringPeriodSharesConsultantStockBasedCompensation" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_CODAStockIssuedDuringPeriodSharesConsultantStockBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharesOutstanding" xlink:label="loc_us-gaapSharesOutstanding_2" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesOutstanding_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StatementsOfCashFlows" xlink:title="00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome" xlink:label="loc_CODAFundingFromPaycheckProtectionProgramRecognizedAsIncome" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_CODAFundingFromPaycheckProtectionProgramRecognizedAsIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingAssetsAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerAsset" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerAsset" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInPrepaidExpense" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidExpense" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOtherCurrentAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingAssetsAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOtherCurrentAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLiabilitiesAbstract" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncreaseDecreaseInContractWithCustomerLiability" xlink:label="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingLiabilitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInContractWithCustomerLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="loc_us-gaapPaymentsToAcquireIntangibleAssets" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireIntangibleAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RepaymentsOfLongTermDebt" xlink:label="loc_us-gaapRepaymentsOfLongTermDebt" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfLongTermDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ProceedsFromPaycheckProtectionProgram" xlink:label="loc_CODAProceedsFromPaycheckProtectionProgram" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_CODAProceedsFromPaycheckProtectionProgram" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapIncomeTaxesPaidNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/BasisOfPresentation" xlink:title="00000007 - Disclosure - BASIS OF PRESENTATION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BasisOfAccounting" xlink:label="loc_us-gaapBasisOfAccounting" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapBasisOfAccounting" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RevenueRecognition" xlink:title="00000008 - Disclosure - REVENUE RECOGNITION">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureRevenueRecognitionAbstract" xlink:label="loc_CODADisclosureRevenueRecognitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RevenueRecognitionTextBlock" xlink:label="loc_CODARevenueRecognitionTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosureRevenueRecognitionAbstract" xlink:to="loc_CODARevenueRecognitionTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments" xlink:title="00000009 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresAbstract" xlink:label="loc_us-gaapFairValueDisclosuresAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueDisclosuresTextBlock" xlink:label="loc_us-gaapFairValueDisclosuresTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapFairValueDisclosuresAbstract" xlink:to="loc_us-gaapFairValueDisclosuresTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ForeignCurrencyTranslation" xlink:title="00000010 - Disclosure - FOREIGN CURRENCY TRANSLATION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyAbstract" xlink:label="loc_us-gaapForeignCurrencyAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ForeignCurrencyDisclosureTextBlock" xlink:label="loc_us-gaapForeignCurrencyDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapForeignCurrencyAbstract" xlink:to="loc_us-gaapForeignCurrencyDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Inventory" xlink:title="00000011 - Disclosure - INVENTORY">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryDisclosureAbstract" xlink:label="loc_us-gaapInventoryDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryDisclosureTextBlock" xlink:label="loc_us-gaapInventoryDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInventoryDisclosureAbstract" xlink:to="loc_us-gaapInventoryDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FixedAssets" xlink:title="00000012 - Disclosure - FIXED ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/OtherCurrentAssets" xlink:title="00000013 - Disclosure - OTHER CURRENT ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="loc_us-gaapOtherCurrentAssetsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapOtherCurrentAssetsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Estimates" xlink:title="00000014 - Disclosure - ESTIMATES">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureEstimatesAbstract" xlink:label="loc_CODADisclosureEstimatesAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EstimatesTextBlock" xlink:label="loc_CODAEstimatesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosureEstimatesAbstract" xlink:to="loc_CODAEstimatesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ContractsInProgress" xlink:title="00000015 - Disclosure - CONTRACTS IN PROGRESS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="loc_us-gaapRevenueFromContractWithCustomerAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerTextBlock" xlink:label="loc_us-gaapRevenueFromContractWithCustomerTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenueFromContractWithCustomerAbstract" xlink:to="loc_us-gaapRevenueFromContractWithCustomerTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Concentrations" xlink:title="00000016 - Disclosure - CONCENTRATIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RisksAndUncertaintiesAbstract" xlink:label="loc_us-gaapRisksAndUncertaintiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="loc_us-gaapConcentrationRiskDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRisksAndUncertaintiesAbstract" xlink:to="loc_us-gaapConcentrationRiskDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayable" xlink:title="00000017 - Disclosure - NOTE PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaapDebtDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RecentAccountingPronouncements" xlink:title="00000018 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountingChangesAndErrorCorrectionsAbstract" xlink:label="loc_us-gaapAccountingChangesAndErrorCorrectionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" xlink:label="loc_us-gaapNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingChangesAndErrorCorrectionsAbstract" xlink:to="loc_us-gaapNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/EarningsPerCommonShare" xlink:title="00000019 - Disclosure - EARNINGS PER COMMON SHARE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaapEarningsPerShareAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareTextBlock" xlink:label="loc_us-gaapEarningsPerShareTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapEarningsPerShareTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StockIncentivePlan" xlink:title="00000020 - Disclosure - 2017 STOCK INCENTIVE PLAN">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_Disclosure2017StockIncentivePlanAbstract" xlink:label="loc_CODADisclosure2017StockIncentivePlanAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_StockIncentivePlanDisclosureTextBlock" xlink:label="loc_CODAStockIncentivePlanDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosure2017StockIncentivePlanAbstract" xlink:to="loc_CODAStockIncentivePlanDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysis" xlink:title="00000021 - Disclosure - SEGMENT ANALYSIS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="loc_us-gaapSegmentReportingDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapSegmentReportingDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/PayrollProtectionProgram" xlink:title="00000022 - Disclosure - PAYROLL PROTECTION PROGRAM">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosurePayrollProtectionProgramAbstract" xlink:label="loc_CODADisclosurePayrollProtectionProgramAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_PayrollProtectionProgramTextBlock" xlink:label="loc_CODAPayrollProtectionProgramTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosurePayrollProtectionProgramAbstract" xlink:to="loc_CODAPayrollProtectionProgramTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/Covid-19" xlink:title="00000023 - Disclosure - COVID-19">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureCovid19Abstract" xlink:label="loc_CODADisclosureCovid19Abstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_CovidNineteenTextBlock" xlink:label="loc_CODACovidNineteenTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosureCovid19Abstract" xlink:to="loc_CODACovidNineteenTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/IncomeTaxes" xlink:title="00000024 - Disclosure - INCOME TAXES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureTextBlock" xlink:label="loc_us-gaapIncomeTaxDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapIncomeTaxDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation" xlink:title="00000025 - Disclosure - RECLASSIFICATION OF PRIOR YEAR PRESENTATION">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureReclassificationOfPriorYearPresentationAbstract" xlink:label="loc_CODADisclosureReclassificationOfPriorYearPresentationAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RestatementToPriorYearIncomesTextBlock" xlink:label="loc_CODARestatementToPriorYearIncomesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosureReclassificationOfPriorYearPresentationAbstract" xlink:to="loc_CODARestatementToPriorYearIncomesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/InventoryTables" xlink:title="00000026 - Disclosure - INVENTORY (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryDisclosureAbstract" xlink:label="loc_us-gaapInventoryDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="loc_us-gaapScheduleOfInventoryCurrentTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInventoryDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfInventoryCurrentTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/FixedAssetsTables" xlink:title="00000027 - Disclosure - FIXED ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/OtherCurrentAssetsTables" xlink:title="00000028 - Disclosure - OTHER CURRENT ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock" xlink:label="loc_us-gaapScheduleOfOtherCurrentAssetsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfOtherCurrentAssetsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayableTables" xlink:title="00000029 - Disclosure - NOTE PAYABLE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfDebtTableTextBlock" xlink:label="loc_us-gaapScheduleOfDebtTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfDebtTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/EarningsPerCommonShareTables" xlink:title="00000030 - Disclosure - EARNINGS PER COMMON SHARE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaapEarningsPerShareAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:label="loc_us-gaapScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysisTables" xlink:title="00000031 - Disclosure - SEGMENT ANALYSIS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock" xlink:label="loc_us-gaapScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative" xlink:title="00000032 - Disclosure - REVENUE RECOGNITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosureRevenueRecognitionAbstract" xlink:label="loc_CODADisclosureRevenueRecognitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DeferredSalesCommissions" xlink:label="loc_CODADeferredSalesCommissions" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosureRevenueRecognitionAbstract" xlink:to="loc_CODADeferredSalesCommissions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AmortizationOfDeferredSalesCommissions" xlink:label="loc_us-gaapAmortizationOfDeferredSalesCommissions" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosureRevenueRecognitionAbstract" xlink:to="loc_us-gaapAmortizationOfDeferredSalesCommissions" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails" xlink:title="00000033 - Disclosure - SCHEDULE OF COMPONENTS OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryDisclosureAbstract" xlink:label="loc_us-gaapInventoryDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryRawMaterialsAndSupplies" xlink:label="loc_us-gaapInventoryRawMaterialsAndSupplies" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInventoryDisclosureAbstract" xlink:to="loc_us-gaapInventoryRawMaterialsAndSupplies" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryWorkInProcess" xlink:label="loc_us-gaapInventoryWorkInProcess" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInventoryDisclosureAbstract" xlink:to="loc_us-gaapInventoryWorkInProcess" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInventoryDisclosureAbstract" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapInventoryDisclosureAbstract" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="00000034 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_BuildingMember" xlink:label="loc_us-gaapBuildingMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapBuildingMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LandMember" xlink:label="loc_us-gaapLandMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapLandMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OfficeMachineryAndEquipmentMember" xlink:label="loc_CODAOfficeMachineryAndEquipmentMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_CODAOfficeMachineryAndEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RentalAssetsMember" xlink:label="loc_CODARentalAssetsMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_CODARentalAssetsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FurnitureFixturesAndImprovementsMember" xlink:label="loc_CODAFurnitureFixturesAndImprovementsMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_CODAFurnitureFixturesAndImprovementsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails" xlink:title="00000035 - Disclosure - SUMMARY OF OTHER CURRENT ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:label="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepositsAssetsCurrent" xlink:label="loc_us-gaapDepositsAssetsCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapDepositsAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TaxesReceivable" xlink:label="loc_CODATaxesReceivable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_CODATaxesReceivable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative" xlink:title="00000036 - Disclosure - CONTRACTS IN PROGRESS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerAbstract" xlink:label="loc_us-gaapRevenueFromContractWithCustomerAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_UnbilledReceivablesCurrent" xlink:label="loc_us-gaapUnbilledReceivablesCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenueFromContractWithCustomerAbstract" xlink:to="loc_us-gaapUnbilledReceivablesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityCurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenueFromContractWithCustomerAbstract" xlink:to="loc_us-gaapContractWithCustomerLiabilityCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContractWithCustomerLiabilityNoncurrent" xlink:label="loc_us-gaapContractWithCustomerLiabilityNoncurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRevenueFromContractWithCustomerAbstract" xlink:to="loc_us-gaapContractWithCustomerLiabilityNoncurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative" xlink:title="00000037 - Disclosure - CONCENTRATIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RisksAndUncertaintiesAbstract" xlink:label="loc_us-gaapRisksAndUncertaintiesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTable" xlink:label="loc_us-gaapConcentrationRiskTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRisksAndUncertaintiesAbstract" xlink:to="loc_us-gaapConcentrationRiskTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskLineItems" xlink:label="loc_us-gaapConcentrationRiskLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_us-gaapConcentrationRiskLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_srtMajorCustomersAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TwoCustomerMember" xlink:label="loc_CODATwoCustomerMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_CODATwoCustomerMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OneCustomerMember" xlink:label="loc_CODAOneCustomerMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_CODAOneCustomerMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis" xlink:label="loc_us-gaapConcentrationRiskByBenchmarkAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_us-gaapConcentrationRiskByBenchmarkAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain" xlink:label="loc_us-gaapConcentrationRiskBenchmarkDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskByBenchmarkAxis" xlink:to="loc_us-gaapConcentrationRiskBenchmarkDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SalesRevenueNetMember" xlink:label="loc_us-gaapSalesRevenueNetMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskBenchmarkDomain" xlink:to="loc_us-gaapSalesRevenueNetMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaapConcentrationRiskByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTable" xlink:to="loc_us-gaapConcentrationRiskByTypeAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="loc_us-gaapCustomerConcentrationRiskMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapCustomerConcentrationRiskMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromCustomers" xlink:label="loc_us-gaapProceedsFromCustomers" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskLineItems" xlink:to="loc_us-gaapProceedsFromCustomers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails" xlink:title="00000038 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaapDebtInstrumentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtInstrumentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaapDebtInstrumentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentTable" xlink:to="loc_us-gaapDebtInstrumentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaapLongtermDebtTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentTable" xlink:to="loc_us-gaapLongtermDebtTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SecuredDebtMember" xlink:label="loc_us-gaapSecuredDebtMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_us-gaapSecuredDebtMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongTermNotesPayable" xlink:label="loc_us-gaapLongTermNotesPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapLongTermNotesPayable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentInterestRateDuringPeriod" xlink:label="loc_us-gaapDebtInstrumentInterestRateDuringPeriod" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateDuringPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NotesPayableCurrent" xlink:label="loc_us-gaapNotesPayableCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapNotesPayableCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical" xlink:title="00000039 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaapDebtInstrumentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtInstrumentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaapDebtInstrumentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentTable" xlink:to="loc_us-gaapDebtInstrumentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaapLongtermDebtTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentTable" xlink:to="loc_us-gaapLongtermDebtTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaapLongtermDebtTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeAxis" xlink:to="loc_us-gaapLongtermDebtTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SecuredDebtMember" xlink:label="loc_us-gaapSecuredDebtMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLongtermDebtTypeDomain" xlink:to="loc_us-gaapSecuredDebtMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/NotePayableDetailsNarrative" xlink:title="00000040 - Disclosure - NOTE PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityTable" xlink:label="loc_us-gaapLineOfCreditFacilityTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapLineOfCreditFacilityTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityLineItems" xlink:label="loc_us-gaapLineOfCreditFacilityLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityTable" xlink:to="loc_us-gaapLineOfCreditFacilityLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SecondRoundPPPMember" xlink:label="loc_CODASecondRoundPPPMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_CODASecondRoundPPPMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FirstRoundPPPMember" xlink:label="loc_CODAFirstRoundPPPMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_CODAFirstRoundPPPMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="loc_us-gaapCreditFacilityAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityTable" xlink:to="loc_us-gaapCreditFacilityAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaapCreditFacilityDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCreditFacilityAxis" xlink:to="loc_us-gaapCreditFacilityDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_HSBCMember" xlink:label="loc_CODAHSBCMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCreditFacilityDomain" xlink:to="loc_CODAHSBCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromNotesPayable" xlink:label="loc_us-gaapProceedsFromNotesPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapProceedsFromNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLoans" xlink:label="loc_us-gaapProceedsFromLoans" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapProceedsFromLoans" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaapLineOfCreditFacilityMaximumBorrowingCapacity" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapLineOfCreditFacilityMaximumBorrowingCapacity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" xlink:label="loc_us-gaapLineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_us-gaapLineOfCreditFacilityMaximumAmountOutstandingDuringPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RenewalExpiredDate" xlink:label="loc_CODARenewalExpiredDate" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLineOfCreditFacilityLineItems" xlink:to="loc_CODARenewalExpiredDate" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails" xlink:title="00000041 - Disclosure - SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareAbstract" xlink:label="loc_us-gaapEarningsPerShareAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:label="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfSharesOutstandingBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" xlink:label="loc_CODAIncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_CODAIncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:label="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapWeightedAverageNumberOfDilutedSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasicAbstract" xlink:label="loc_us-gaapEarningsPerShareBasicAbstract" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapEarningsPerShareBasicAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareBasic" xlink:label="loc_us-gaapEarningsPerShareBasic" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapEarningsPerShareBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEarningsPerShareAbstract" xlink:to="loc_us-gaapEarningsPerShareDiluted" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative" xlink:title="00000042 - Disclosure - 2017 STOCK INCENTIVE PLAN (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_Disclosure2017StockIncentivePlanAbstract" xlink:label="loc_CODADisclosure2017StockIncentivePlanAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosure2017StockIncentivePlanAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="loc_us-gaapPlanNameAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapPlanNameAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="loc_us-gaapPlanNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameAxis" xlink:to="loc_us-gaapPlanNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_TwoThousandSeventeenStockIncentivePlanMember" xlink:label="loc_CODATwoThousandSeventeenStockIncentivePlanMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPlanNameDomain" xlink:to="loc_CODATwoThousandSeventeenStockIncentivePlanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable" xlink:to="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaapRelatedPartyDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis" xlink:to="loc_us-gaapRelatedPartyDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_VariousIndividualsMember" xlink:label="loc_CODAVariousIndividualsMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyDomain" xlink:to="loc_CODAVariousIndividualsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommonStockCapitalSharesReservedForFutureIssuance" xlink:label="loc_us-gaapCommonStockCapitalSharesReservedForFutureIssuance" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapCommonStockCapitalSharesReservedForFutureIssuance" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesStockOptionsExercised" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails" xlink:title="00000043 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapSegmentReportingInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineTechnologyBusinessProductsMember" xlink:label="loc_CODAMarineTechnologyBusinessProductsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineTechnologyBusinessProductsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineEngineeringBusinessServicesMember" xlink:label="loc_CODAMarineEngineeringBusinessServicesMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineEngineeringBusinessServicesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OverheadMember" xlink:label="loc_CODAOverheadMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAOverheadMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TypeOfArrangementAxis" xlink:label="loc_us-gaapTypeOfArrangementAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapTypeOfArrangementAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:label="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTypeOfArrangementAxis" xlink:to="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SegmentReportingMember" xlink:label="loc_CODASegmentReportingMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapArrangementsAndNonarrangementTransactionsMember" xlink:to="loc_CODASegmentReportingMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaapResearchAndDevelopmentExpense" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapResearchAndDevelopmentExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaapSellingGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapSellingGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OtherIncome" xlink:label="loc_us-gaapOtherIncome" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOtherIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FundingFromPaycheckProtectionProgram" xlink:label="loc_CODAFundingFromPaycheckProtectionProgram" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_CODAFundingFromPaycheckProtectionProgram" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_InterestExpenseOther" xlink:label="loc_us-gaapInterestExpenseOther" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapInterestExpenseOther" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTotalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_RevenuesFromIntercompanySales" xlink:label="loc_CODARevenuesFromIntercompanySales" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_CODARevenuesFromIntercompanySales" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_PaymentsForProceedsFromProductiveAssets" xlink:label="loc_us-gaapPaymentsForProceedsFromProductiveAssets" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapPaymentsForProceedsFromProductiveAssets" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails" xlink:title="00000044 - Disclosure - SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapSegmentReportingInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineTechnologyBusinessProductsMember" xlink:label="loc_CODAMarineTechnologyBusinessProductsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineTechnologyBusinessProductsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MarineEngineeringBusinessServicesMember" xlink:label="loc_CODAMarineEngineeringBusinessServicesMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_CODAMarineEngineeringBusinessServicesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis" xlink:label="loc_srtStatementGeographicalAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_srtStatementGeographicalAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain" xlink:label="loc_srtSegmentGeographicalDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtStatementGeographicalAxis" xlink:to="loc_srtSegmentGeographicalDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_AmericasMember" xlink:label="loc_srtAmericasMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_srtAmericasMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_EuropeMember" xlink:label="loc_srtEuropeMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_srtEuropeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_AustraliaAndAsiaMember" xlink:label="loc_CODAAustraliaAndAsiaMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_CODAAustraliaAndAsiaMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_MiddleEastAndAfricaMember" xlink:label="loc_CODAMiddleEastAndAfricaMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtSegmentGeographicalDomain" xlink:to="loc_CODAMiddleEastAndAfricaMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductOrServiceAxis" xlink:label="loc_srtProductOrServiceAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_srtProductOrServiceAxis" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_ProductsAndServicesDomain" xlink:label="loc_srtProductsAndServicesDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductOrServiceAxis" xlink:to="loc_srtProductsAndServicesDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EquipmentSalesMember" xlink:label="loc_CODAEquipmentSalesMember" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAEquipmentSalesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EquipmentRentalsMember" xlink:label="loc_CODAEquipmentRentalsMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAEquipmentRentalsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SoftwareSalesMember" xlink:label="loc_CODASoftwareSalesMember" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODASoftwareSalesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EngineeringPartsMember" xlink:label="loc_CODAEngineeringPartsMember" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAEngineeringPartsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_ServicesMember" xlink:label="loc_CODAServicesMember" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtProductsAndServicesDomain" xlink:to="loc_CODAServicesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TimingOfTransferOfGoodOrServiceAxis" xlink:label="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" order="40" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TimingOfTransferOfGoodOrServiceDomain" xlink:label="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceAxis" xlink:to="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransferredAtPointInTimeMember" xlink:label="loc_us-gaapTransferredAtPointInTimeMember" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" xlink:to="loc_us-gaapTransferredAtPointInTimeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransferredOverTimeMember" xlink:label="loc_us-gaapTransferredOverTimeMember" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapTimingOfTransferOfGoodOrServiceDomain" xlink:to="loc_us-gaapTransferredOverTimeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis" xlink:label="loc_us-gaapConcentrationRiskByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapConcentrationRiskByTypeAxis" order="50" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain" xlink:label="loc_us-gaapConcentrationRiskTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskByTypeAxis" xlink:to="loc_us-gaapConcentrationRiskTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember" xlink:label="loc_us-gaapGeographicConcentrationRiskMember" />
      <link:presentationArc order="1090" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapGeographicConcentrationRiskMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProductConcentrationRiskMember" xlink:label="loc_us-gaapProductConcentrationRiskMember" />
      <link:presentationArc order="1240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapProductConcentrationRiskMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_RevenueFromRightsConcentrationRiskMember" xlink:label="loc_us-gaapRevenueFromRightsConcentrationRiskMember" />
      <link:presentationArc order="1420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapConcentrationRiskTypeDomain" xlink:to="loc_us-gaapRevenueFromRightsConcentrationRiskMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative" xlink:title="00000045 - Disclosure - SEGMENT ANALYSIS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_NumberOfReportableSegments" xlink:label="loc_us-gaapNumberOfReportableSegments" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapNumberOfReportableSegments" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative" xlink:title="00000046 - Disclosure - PAYROLL PROTECTION PROGRAM (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_DisclosurePayrollProtectionProgramAbstract" xlink:label="loc_CODADisclosurePayrollProtectionProgramAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_CODADisclosurePayrollProtectionProgramAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems" xlink:label="loc_us-gaapScheduleOfCapitalizationLongtermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapScheduleOfCapitalizationLongtermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_SecondRoundPayrollProtectionProgramMember" xlink:label="loc_CODASecondRoundPayrollProtectionProgramMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_CODASecondRoundPayrollProtectionProgramMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_FirstRoundPayrollProtectionProgramMember" xlink:label="loc_CODAFirstRoundPayrollProtectionProgramMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_CODAFirstRoundPayrollProtectionProgramMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProceedsFromLoanOriginations1" xlink:label="loc_us-gaapProceedsFromLoanOriginations1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfCapitalizationLongtermDebtLineItems" xlink:to="loc_us-gaapProceedsFromLoanOriginations1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative" xlink:title="00000047 - Disclosure - INCOME TAXES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_IncomeTaxDisclosureAbstract" xlink:label="loc_us-gaapIncomeTaxDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" xlink:label="loc_CODAEffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_CODAEffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReinsuranceRetentionPolicyAmountRetained" xlink:label="loc_us-gaapReinsuranceRetentionPolicyAmountRetained" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapReinsuranceRetentionPolicyAmountRetained" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_OperatingLossCarryforwards" xlink:label="loc_us-gaapOperatingLossCarryforwards" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_us-gaapOperatingLossCarryforwards" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="coda-20210731.xsd#CODA_OperatingLossExpirationDescription" xlink:label="loc_CODAOperatingLossExpirationDescription" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeTaxDisclosureAbstract" xlink:to="loc_CODAOperatingLossExpirationDescription" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>form10-q_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:CODA="http://codaoctopusgroup.com/20210731"
  xmlns:dei="http://xbrl.sec.gov/dei/2021"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2021-01-31"
  xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="coda-20210731.xsd" xlink:type="simple"/>
    <context id="From2020-11-01to2021-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-09-14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2021-09-14</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="From2021-05-012021-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-10-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-10-31</instant>
        </period>
    </context>
    <context id="AsOf2019-10-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-10-31</instant>
        </period>
    </context>
    <context id="AsOf2019-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-10-31</instant>
        </period>
    </context>
    <context id="AsOf2019-10-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-10-31</instant>
        </period>
    </context>
    <context id="AsOf2019-10-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2019-10-31</instant>
        </period>
    </context>
    <context id="From2019-11-012020-01-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-01-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-01-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-01-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-01-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-01-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-01-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-01-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-01-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-01-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-31</instant>
        </period>
    </context>
    <context id="AsOf2020-01-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-31</instant>
        </period>
    </context>
    <context id="AsOf2020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-31</instant>
        </period>
    </context>
    <context id="AsOf2020-01-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-31</instant>
        </period>
    </context>
    <context id="AsOf2020-01-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2020-01-31</instant>
        </period>
    </context>
    <context id="From2020-02-012020-04-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-02-01</startDate>
            <endDate>2020-04-30</endDate>
        </period>
    </context>
    <context id="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-02-01</startDate>
            <endDate>2020-04-30</endDate>
        </period>
    </context>
    <context id="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-02-01</startDate>
            <endDate>2020-04-30</endDate>
        </period>
    </context>
    <context id="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-02-01</startDate>
            <endDate>2020-04-30</endDate>
        </period>
    </context>
    <context id="From2020-02-012020-04-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2020-02-01</startDate>
            <endDate>2020-04-30</endDate>
        </period>
    </context>
    <context id="AsOf2020-04-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-04-30</instant>
        </period>
    </context>
    <context id="AsOf2020-04-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-04-30</instant>
        </period>
    </context>
    <context id="AsOf2020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-04-30</instant>
        </period>
    </context>
    <context id="AsOf2020-04-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-04-30</instant>
        </period>
    </context>
    <context id="AsOf2020-04-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2020-04-30</instant>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-07-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="From2020-11-012021-01-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-01-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-01-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-31</instant>
        </period>
    </context>
    <context id="AsOf2021-01-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-31</instant>
        </period>
    </context>
    <context id="AsOf2021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-31</instant>
        </period>
    </context>
    <context id="AsOf2021-01-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-31</instant>
        </period>
    </context>
    <context id="AsOf2021-01-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2021-01-31</instant>
        </period>
    </context>
    <context id="From2021-02-012021-04-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-04-30</endDate>
        </period>
    </context>
    <context id="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-04-30</endDate>
        </period>
    </context>
    <context id="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-04-30</endDate>
        </period>
    </context>
    <context id="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-04-30</endDate>
        </period>
    </context>
    <context id="From2021-02-012021-04-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-04-30</endDate>
        </period>
    </context>
    <context id="AsOf2021-04-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-04-30</instant>
        </period>
    </context>
    <context id="AsOf2021-04-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-04-30</instant>
        </period>
    </context>
    <context id="AsOf2021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-04-30</instant>
        </period>
    </context>
    <context id="AsOf2021-04-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-04-30</instant>
        </period>
    </context>
    <context id="AsOf2021-04-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <instant>2021-04-30</instant>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_BuildingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_BuildingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:BuildingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_LandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_OfficeMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:OfficeMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_custom_OfficeMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:OfficeMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_RentalAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:RentalAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_custom_RentalAssetsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:RentalAssetsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_FurnitureFixturesAndImprovementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:FurnitureFixturesAndImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_custom_FurnitureFixturesAndImprovementsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">CODA:FurnitureFixturesAndImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:TwoCustomerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:TwoCustomerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:OneCustomerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">CODA:OneCustomerMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByBenchmarkAxis">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-10-31_us-gaap_SecuredDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:SecuredDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-07-31_us-gaap_SecuredDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:SecuredDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-10-31_us-gaap_SecuredDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:LongtermDebtTypeAxis">us-gaap:SecuredDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-10-31</instant>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_SecondRoundPPPMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SecondRoundPPPMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-04-012020-04-30_custom_FirstRoundPPPMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:FirstRoundPPPMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-04-01</startDate>
            <endDate>2020-04-30</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-05-31_custom_FirstRoundPPPMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:FirstRoundPPPMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-05-31</endDate>
        </period>
    </context>
    <context id="AsOf2019-11-27_custom_HSBCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:CreditFacilityAxis">CODA:HSBCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-11-27</instant>
        </period>
    </context>
    <context id="From2019-11-012020-10-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="AsOf2017-12-06_custom_TwoThousandSeventeenStockIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-12-06</instant>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">CODA:VariousIndividualsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">CODA:VariousIndividualsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="From2021-03-012021-03-31_custom_TwoThousandSeventeenStockIncentivePlanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">CODA:TwoThousandSeventeenStockIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-03-01</startDate>
            <endDate>2021-03-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="AsOf2021-07-31_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-31</instant>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="AsOf2020-07-31_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-31</instant>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:OverheadMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_SegmentReportingMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">CODA:SegmentReportingMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2021-05-012021-07-31_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-05-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-05-012020-07-31_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:AmericasMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">srt:EuropeMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:AustraliaAndAsiaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementGeographicalAxis">CODA:MiddleEastAndAfricaMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EquipmentRentalsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:SoftwareSalesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:EngineeringPartsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">CODA:ServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:ProductConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredAtPointInTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:TimingOfTransferOfGoodOrServiceAxis">us-gaap:TransferredOverTimeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineTechnologyBusinessProductsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">CODA:MarineEngineeringBusinessServicesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ConcentrationRiskByTypeAxis">us-gaap:RevenueFromRightsConcentrationRiskMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-07-31</endDate>
        </period>
    </context>
    <context id="From2020-11-012021-07-31_custom_SecondRoundPayrollProtectionProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">CODA:SecondRoundPayrollProtectionProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="From2019-11-012020-10-31_custom_FirstRoundPayrollProtectionProgramMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001334325</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">CODA:FirstRoundPayrollProtectionProgramMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-11-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="Pure">
        <measure>pure</measure>
    </unit>
    <unit id="Integer">
        <measure>CODA:Integer</measure>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2020-11-01to2021-07-31">0001334325</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2020-11-01to2021-07-31">false</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="From2020-11-01to2021-07-31">Q3</dei:DocumentFiscalPeriodFocus>
    <dei:CurrentFiscalYearEndDate contextRef="From2020-11-01to2021-07-31">--10-31</dei:CurrentFiscalYearEndDate>
    <dei:EntityEmergingGrowthCompany contextRef="From2020-11-01to2021-07-31">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityInteractiveDataCurrent contextRef="From2020-11-01to2021-07-31">No</dei:EntityInteractiveDataCurrent>
    <us-gaap:LongTermNotesPayable
      contextRef="AsOf2021-07-31"
      id="xdx2ixbrl0115"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2021-05-012021-07-31"
      id="xdx2ixbrl0211"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2020-05-012020-07-31"
      id="xdx2ixbrl0212"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2019-11-012020-07-31"
      id="xdx2ixbrl0214"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2019-11-012020-01-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0350"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2019-11-012020-01-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0351"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2019-11-012020-01-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0353"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-01-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0356"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-01-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0357"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0358"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-02-012020-04-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0370"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0372"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0373"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-02-012020-04-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0376"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0377"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0379"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-02-012020-04-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0382"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0383"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0384"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0396"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0398"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0399"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0404"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0405"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0410"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0411"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0413"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0416"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0417"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0418"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-11-012021-01-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0438"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0440"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0441"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-11-012021-01-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0444"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0445"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0447"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-01-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0450"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0451"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0452"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0464"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0466"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0467"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0472"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0473"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-02-012021-04-30"
      id="xdx2ixbrl0474"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0478"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0479"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0481"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0484"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0485"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0486"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0498"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-05-012021-07-31"
      id="xdx2ixbrl0508"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      id="xdx2ixbrl0513"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0514"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0522"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgramRecognizedAsIncome
      contextRef="From2019-11-012020-07-31"
      id="xdx2ixbrl0558"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2020-11-01to2021-07-31"
      id="xdx2ixbrl0632"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2019-11-012020-07-31"
      id="xdx2ixbrl0633"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermNotesPayable
      contextRef="AsOf2021-07-31"
      id="xdx2ixbrl0747"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermNotesPayable
      contextRef="AsOf2021-07-31"
      id="xdx2ixbrl0767"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0850"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CostOfRevenue
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0855"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0860"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0865"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherIncome
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0885"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0888"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0889"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0890"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      id="xdx2ixbrl0891"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0910"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0955"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CostOfRevenue
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0960"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0965"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherIncome
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl0990"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1009"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1050"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1055"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CostOfRevenue
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1060"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1065"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1070"
      unitRef="USD"
      xsi:nil="true"/>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1095"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1160"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CostOfRevenue
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1165"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1170"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherIncome
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1195"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      id="xdx2ixbrl1214"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember"
      id="xdx2ixbrl1274"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember"
      id="xdx2ixbrl1280"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember"
      id="xdx2ixbrl1298"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember"
      id="xdx2ixbrl1304"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember"
      id="xdx2ixbrl1308"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember"
      id="xdx2ixbrl1358"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember"
      id="xdx2ixbrl1364"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember"
      id="xdx2ixbrl1382"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember"
      id="xdx2ixbrl1388"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember"
      id="xdx2ixbrl1392"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_AustraliaAndAsiaMember"
      id="xdx2ixbrl1442"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_MiddleEastAndAfricaMember"
      id="xdx2ixbrl1448"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentRentalsMember"
      id="xdx2ixbrl1466"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SoftwareSalesMember"
      id="xdx2ixbrl1472"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember"
      id="xdx2ixbrl1526"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember"
      id="xdx2ixbrl1532"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember"
      id="xdx2ixbrl1550"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember"
      id="xdx2ixbrl1556"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember"
      id="xdx2ixbrl1560"
      unitRef="USD"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2020-11-01to2021-07-31">10-Q</dei:DocumentType>
    <dei:DocumentQuarterlyReport contextRef="From2020-11-01to2021-07-31">true</dei:DocumentQuarterlyReport>
    <dei:DocumentPeriodEndDate contextRef="From2020-11-01to2021-07-31">2021-07-31</dei:DocumentPeriodEndDate>
    <dei:DocumentFiscalYearFocus contextRef="From2020-11-01to2021-07-31">2021</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="From2020-11-01to2021-07-31">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2020-11-01to2021-07-31">001-38154</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2020-11-01to2021-07-31">CODA OCTOPUS GROUP, INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2020-11-01to2021-07-31">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2020-11-01to2021-07-31">34-2008348</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2020-11-01to2021-07-31">3300     S Hiawassee Rd</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2020-11-01to2021-07-31">Suite 104-105</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2020-11-01to2021-07-31">Orlando</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2020-11-01to2021-07-31">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2020-11-01to2021-07-31">32835</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2020-11-01to2021-07-31">863</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2020-11-01to2021-07-31">937 8985</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="From2020-11-01to2021-07-31">Common     Stock</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2020-11-01to2021-07-31">CODA</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2020-11-01to2021-07-31">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityCurrentReportingStatus contextRef="From2020-11-01to2021-07-31">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityFilerCategory contextRef="From2020-11-01to2021-07-31">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2020-11-01to2021-07-31">true</dei:EntitySmallBusiness>
    <dei:EntityShellCompany contextRef="From2020-11-01to2021-07-31">false</dei:EntityShellCompany>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2021-09-14" decimals="INF" unitRef="Shares">10857195</dei:EntityCommonStockSharesOutstanding>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">19159905</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">15134289</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">2206428</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">2014660</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:InventoryNet contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">10830818</us-gaap:InventoryNet>
    <us-gaap:InventoryNet contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">9142273</us-gaap:InventoryNet>
    <us-gaap:UnbilledReceivablesCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">1167561</us-gaap:UnbilledReceivablesCurrent>
    <us-gaap:UnbilledReceivablesCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">861300</us-gaap:UnbilledReceivablesCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">228281</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">289204</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:OtherAssetsCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">556212</us-gaap:OtherAssetsCurrent>
    <us-gaap:OtherAssetsCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">244171</us-gaap:OtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">34149205</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">27685897</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">6032607</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">6059900</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:IntangibleAssetsNetIncludingGoodwill contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">3769862</us-gaap:IntangibleAssetsNetIncludingGoodwill>
    <us-gaap:IntangibleAssetsNetIncludingGoodwill contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">3731452</us-gaap:IntangibleAssetsNetIncludingGoodwill>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">411545</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">561902</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:OtherAssets contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">4181407</us-gaap:OtherAssets>
    <us-gaap:OtherAssets contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">4293354</us-gaap:OtherAssets>
    <us-gaap:Assets contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">44363219</us-gaap:Assets>
    <us-gaap:Assets contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">38039151</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">955883</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">1284097</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">532864</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">584202</us-gaap:AccountsPayableAndOtherAccruedLiabilitiesCurrent>
    <us-gaap:NotesPayableCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">193345</us-gaap:NotesPayableCurrent>
    <us-gaap:NotesPayableCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">509769</us-gaap:NotesPayableCurrent>
    <us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">1520871</us-gaap:ContractWithCustomerLiabilityCurrent>
    <us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">1006454</us-gaap:ContractWithCustomerLiabilityCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">3202963</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">3384522</us-gaap:LiabilitiesCurrent>
    <us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">181248</us-gaap:ContractWithCustomerLiabilityNoncurrent>
    <us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">195022</us-gaap:ContractWithCustomerLiabilityNoncurrent>
    <us-gaap:LongTermNotesPayable contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">63339</us-gaap:LongTermNotesPayable>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">181248</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">258361</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:Liabilities contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">3384211</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">3642883</us-gaap:Liabilities>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2020-10-31"
      decimals="INF"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2021-07-31" decimals="INF" unitRef="Shares">150000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="AsOf2020-10-31" decimals="INF" unitRef="Shares">150000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2021-07-31" decimals="INF" unitRef="Shares">10857195</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2021-07-31" decimals="INF" unitRef="Shares">10857195</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="AsOf2020-10-31" decimals="INF" unitRef="Shares">10751881</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="AsOf2020-10-31" decimals="INF" unitRef="Shares">10751881</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">10858</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">10753</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">60893543</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">60132415</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">-1357634</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">-2321278</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">-18567759</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">-23425622</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">40979008</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">34396268</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">44363219</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">38039151</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">5827375</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">5396036</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">16250910</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">15366233</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:CostOfRevenue
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1614966</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1776868</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4973975</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">5547211</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">4212409</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">3619168</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">11276935</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">9819022</us-gaap:GrossProfit>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">675766</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">772641</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">1904186</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2414547</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">2205230</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1525469</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">5798597</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">4950357</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">2880996</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">2298110</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">7702783</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">7364904</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1331413</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1321058</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">3574152</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2454118</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherIncome
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">3571</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">3871</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">75070</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">16384</us-gaap:OtherIncome>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">648872</CODA:FundingFromPaycheckProtectionProgram>
    <us-gaap:InterestExpenseOther
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">14736</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">16580</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">42891</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">54650</us-gaap:InterestExpenseOther>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">-11165</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">-12709</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">681051</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-38266</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1320248</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1308349</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4255203</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2415852</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">-418329</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">-1584</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">-753017</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-13063</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">217491</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">287180</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">150357</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">324469</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">-200838</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">285596</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">-602660</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">311406</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1521086</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1022753</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4857863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2104446</us-gaap:NetIncomeLoss>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.14</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.10</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.45</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.20</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.13</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.09</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.43</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.19</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="Shares">10830183</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="Shares">10739354</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Shares">10786107</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="Shares">10727705</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="Shares">11342684</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="Shares">11291354</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Shares">11298608</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="Shares">11279705</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1521086</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1022753</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4857863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2104446</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">-260681</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">674879</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">963644</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">205645</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1260405</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1697632</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">5821507</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2310091</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2019-10-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10721881</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-10-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10723</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-10-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">59521665</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-2135408</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2019-10-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-26769207</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2019-10-31" decimals="0" unitRef="USD">30627773</us-gaap:StockholdersEquity>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">84751</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2019-11-012020-01-31"
      decimals="0"
      unitRef="USD">84751</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-01-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">1346773</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-01-31"
      decimals="0"
      unitRef="USD">1346773</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-01-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10721881</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-01-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10723</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-01-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">59521665</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-2050657</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-01-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-25422434</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-01-31" decimals="0" unitRef="USD">32059297</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-02-012020-04-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">88299</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-02-012020-04-30"
      decimals="0"
      unitRef="USD">88299</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-02-012020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-553985</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-02-012020-04-30"
      decimals="0"
      unitRef="USD">-553985</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-02-012020-04-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-265080</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-02-012020-04-30"
      decimals="0"
      unitRef="USD">-265080</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-04-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10721881</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-04-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10723</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-04-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">59609964</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-2604642</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-04-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-25687514</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-04-30" decimals="0" unitRef="USD">31328531</us-gaap:StockholdersEquity>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">175166</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">175166</us-gaap:AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue>
    <CODA:StockIssuedDuringPeriodSharesConsultantStockBasedCompensation
      contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">30000</CODA:StockIssuedDuringPeriodSharesConsultantStockBasedCompensation>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2020-05-012020-07-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">30</CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2020-05-012020-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">169470</CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">169500</CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-05-012020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">674879</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">674879</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">1022753</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1022753</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-07-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10751881</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-07-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10753</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">59954600</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-1929763</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-07-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-24664761</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-07-31" decimals="0" unitRef="USD">33370829</us-gaap:StockholdersEquity>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2020-10-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10751881</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-10-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10753</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-10-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">60132415</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-10-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-2321278</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2020-10-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-23425622</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">34396268</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-11-012021-01-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">174447</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2020-11-012021-01-31"
      decimals="0"
      unitRef="USD">174447</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-11-012021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">925613</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2020-11-012021-01-31"
      decimals="0"
      unitRef="USD">925613</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-01-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">1128844</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-01-31"
      decimals="0"
      unitRef="USD">1128844</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2021-01-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10751881</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-01-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10753</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-01-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">60306862</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-1395665</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-01-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-22296778</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-01-31" decimals="0" unitRef="USD">36625172</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">135157</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-02-012021-04-30"
      decimals="0"
      unitRef="USD">135157</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">65161</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-02-012021-04-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">65</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-02-012021-04-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-65</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-02-012021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">298712</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-02-012021-04-30"
      decimals="0"
      unitRef="USD">298712</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-02-012021-04-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">2207933</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-02-012021-04-30"
      decimals="0"
      unitRef="USD">2207933</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2021-04-30_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10817042</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-04-30_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10818</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-04-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">60441954</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-04-30_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-1096953</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-04-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-20088845</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-04-30" decimals="0" unitRef="USD">39266974</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">230879</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">230879</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">15153</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">15</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised
      contextRef="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">-15</us-gaap:StockIssuedDuringPeriodValueStockOptionsExercised>
    <CODA:StockIssuedDuringPeriodSharesConsultantStockBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">25000</CODA:StockIssuedDuringPeriodSharesConsultantStockBasedCompensation>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">25</CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2021-05-012021-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">220725</CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation>
    <CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">220750</CODA:StockIssuedDuringPeriodValuesConsultantStockBasedCompensation>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-05-012021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-260681</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">-260681</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">1521086</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1521086</us-gaap:NetIncomeLoss>
    <us-gaap:SharesOutstanding
      contextRef="AsOf2021-07-31_us-gaap_CommonStockMember"
      decimals="INF"
      unitRef="Shares">10857195</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-07-31_us-gaap_CommonStockMember"
      decimals="0"
      unitRef="USD">10858</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-07-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      unitRef="USD">60893543</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-07-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember"
      decimals="0"
      unitRef="USD">-1357634</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2021-07-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      unitRef="USD">-18567759</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">40979008</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4857863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2104446</us-gaap:NetIncomeLoss>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">827509</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">643335</us-gaap:DepreciationAndAmortization>
    <us-gaap:ShareBasedCompensation
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">761233</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">432965</us-gaap:ShareBasedCompensation>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">150357</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">324469</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <CODA:FundingFromPaycheckProtectionProgramRecognizedAsIncome
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">-648872</CODA:FundingFromPaycheckProtectionProgramRecognizedAsIncome>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">191768</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-872698</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">1688545</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">3526960</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInContractWithCustomerAsset
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">306261</us-gaap:IncreaseDecreaseInContractWithCustomerAsset>
    <us-gaap:IncreaseDecreaseInContractWithCustomerAsset
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-1097939</us-gaap:IncreaseDecreaseInContractWithCustomerAsset>
    <us-gaap:IncreaseDecreaseInPrepaidExpense
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">-60923</us-gaap:IncreaseDecreaseInPrepaidExpense>
    <us-gaap:IncreaseDecreaseInPrepaidExpense
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">77957</us-gaap:IncreaseDecreaseInPrepaidExpense>
    <us-gaap:IncreaseDecreaseInOtherCurrentAssets
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">312041</us-gaap:IncreaseDecreaseInOtherCurrentAssets>
    <us-gaap:IncreaseDecreaseInOtherCurrentAssets
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-37874</us-gaap:IncreaseDecreaseInOtherCurrentAssets>
    <us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">-379552</us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-291295</us-gaap:IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInContractWithCustomerLiability
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">500643</us-gaap:IncreaseDecreaseInContractWithCustomerLiability>
    <us-gaap:IncreaseDecreaseInContractWithCustomerLiability
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">18944</us-gaap:IncreaseDecreaseInContractWithCustomerLiability>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">3631489</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">1636458</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">759733</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">782350</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">78893</us-gaap:PaymentsToAcquireIntangibleAssets>
    <us-gaap:PaymentsToAcquireIntangibleAssets
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">50324</us-gaap:PaymentsToAcquireIntangibleAssets>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">-838626</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">-832674</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:RepaymentsOfLongTermDebt
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">379763</us-gaap:RepaymentsOfLongTermDebt>
    <us-gaap:RepaymentsOfLongTermDebt
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">362776</us-gaap:RepaymentsOfLongTermDebt>
    <CODA:ProceedsFromPaycheckProtectionProgram
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">648872</CODA:ProceedsFromPaycheckProtectionProgram>
    <CODA:ProceedsFromPaycheckProtectionProgram
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">648872</CODA:ProceedsFromPaycheckProtectionProgram>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">269109</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">286096</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">963644</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">205645</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4025616</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">1295525</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">15134289</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2019-10-31" decimals="0" unitRef="USD">11721683</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">19159905</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations contextRef="AsOf2020-07-31" decimals="0" unitRef="USD">13017208</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations>
    <us-gaap:InterestPaidNet
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">42891</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">53041</us-gaap:InterestPaidNet>
    <us-gaap:BasisOfAccounting contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_806_eus-gaap--BasisOfAccounting_z5fQqxQuaor8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
1 &#x2013; &lt;span id="xdx_822_zPCUXZZFkuD3"&gt;BASIS OF PRESENTATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
accompanying unaudited interim consolidated financial statements have been prepared based upon US Securities and Exchange Commission
rules that permit reduced disclosure for interim periods. Therefore, they do not include all information and footnote disclosures necessary
for a complete presentation of Coda Octopus Group, Inc.&#x2019;s financial position, results of operations and cash flows, in conformity
with generally accepted accounting principles. Coda Octopus Group, Inc. (the &#x201c;Company&#x201d;, &#x201c;Coda Octopus&#x201d;, &#x201c;we&#x201d;
or &#x201c;us&#x201d;) filed audited consolidated financial statements as of and for the fiscal years ended October 31, 2020 and 2019 which
included all information and notes necessary for such complete presentation as part of its annual report on Form 10-K filed on January
28, 2021, (&#x201c;the Form 10-K&#x201d;). The results of operations for the interim period ended July 31, 2021 are not necessarily indicative
of the results to be expected for any future period or the entire fiscal year. These interim consolidated financial statements should
be read in conjunction with the audited consolidated financial statements for the year ended October 31, 2020, which are contained in
the Form 10-K. The accompanying unaudited interim consolidated financial statements contain all adjustments (consisting of normal recurring
items) which are, in the opinion of management, necessary for a fair statement of the Company&#x2019;s financial position as of July 31,
2021 and the results of operations, comprehensive income and cash flows for the interim periods ended July 31, 2021 and 2020. The unaudited
interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions
and balances have been eliminated in consolidation. The Company uses the US dollar as the reporting currency for financial reporting.
The financial position and results of operations of the Company&#x2019;s UK-based operations are measured using the British Pound Sterling,
and Danish based operations are measured using the Danish Kroner as the functional currencies. Foreign currency translation gains
and losses are recorded as a change in other comprehensive income. Transaction gains and losses generated from the remeasurement of assets
and liabilities denominated in currencies other than the functional currency of our foreign operations are also included in other comprehensive
income.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:BasisOfAccounting>
    <CODA:RevenueRecognitionTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80E_ecustom--RevenueRecognitionTextBlock_zxgRppCqPIxa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
2 &#x2013; &lt;span id="xdx_82B_zlcxrL8HgSel"&gt;REVENUE RECOGNITION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span&gt;&#160;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company recognizes revenue in accordance with Financial Accounting Standards Board&#x2019;s Topic 606, &lt;i&gt;Revenue from Contracts with
Customers&lt;/i&gt; (&#x201c;Topic 606&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Topic
606 has established a five-step process to determine the amount of revenue to record from contracts with customers. The five steps are:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Determine
    if we have a contract with a customer;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Determine
    the performance obligations in that contract;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Determine
    the transaction price;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Allocate
    the transaction price to the performance obligations; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Determine
    when to recognize revenue.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
2 &#x2013; REVENUE RECOGNITION (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
have two distinct business operations (&#x201c;Marine Technology Business&#x201d; and &#x201c;Engineering Business&#x201d;). The Marine
Technology Business revenues are earned under formal contracts with our customers and are derived from both sales and rental of underwater
technologies and equipment for real time 3D imaging, mapping, defense and survey applications and from the Engineering Business which
provide engineering services primarily to prime defense contractors. Our contracts do not include the possibility for additional contingent
consideration so that our determination of the contract price does not involve having to consider potential additional variable consideration.
Our sales do not include a right of return by the customer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;With
regard to our Marine Technology Business, all of its products are sold on a stand-alone basis and those market prices are evidence of
the value of the products. To the extent that we also provide services (e.g., installation, training, post-sales technical support etc.),
those services are either included as part of the product or are subject to written contracts based on the stand-alone value of those
services. Revenue from the sale of services is recognized when those services have been provided to the customer and evidence of the
provision of those services exist.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue
derived from either our subscription package offerings or rental of our equipment is recognized when performance obligations are met,
in particular, on a daily basis during the subscription or rental period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
arrangements with multiple performance obligations, we recognize product revenue by allocating the transaction revenue to each performance
obligation based on the relative fair value of each deliverable and recognize revenue when performance obligations are met including
when equipment is delivered, and for rental of equipment, when installation and other services are performed.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Our
contracts sometimes require customer payments in advance of revenue recognition. In such instances these advance payments are
recognized as revenue when the Company has fulfilled its obligations under the respective contracts. Until such time, we recognize these
prepayments as deferred revenue.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;For
software license sales for which any services rendered are not considered distinct to the functionality of the software, we recognize
revenue upon delivery of the software. Delivery is deemed when we issue the software activation code.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;With
respect to revenues related to our Services Business, there are contracts in place that specify the fixed hourly rate and other reimbursable
costs to be billed based on material and direct labor hours incurred. Revenue is recognized on these contracts based on material and
the direct labor hours incurred. Revenues from fixed-price contracts are recognized on the percentage-of-completion method, measured
by the percentage of costs incurred (materials and direct labor hours) to date to estimated total services (materials and direct labor
hours) for each contract. This method is used as we consider expenditures for direct materials and labor hours to be the best available
measure of progress on these contracts.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
a quarterly basis, we examine all of our fixed-price contracts to determine if there are any losses to be recognized during the period.
Any such loss is recorded in the quarter in which the loss first becomes apparent based upon costs incurred to date and the estimated
costs to complete as determined by experience from similar contracts. Variations from estimated contract performance could result in
adjustments to operating results.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
2 &#x2013; REVENUE RECOGNITION (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Recoverability
of Deferred Costs&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
accordance with Topic 606, we defer costs on projects for service revenue. Deferred costs consist primarily of incremental direct costs
to customize and install systems, as defined in individual customer contracts, including costs to acquire hardware and software from
third parties and payroll costs for our employees and other third parties. The pricing of these service contracts is intended to provide
for the recovery of these types of deferred costs over the life of the contract.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;We
recognize such costs in accordance with our revenue recognition policy by contract. For revenue recognized under the percentage of completion
method, costs are recognized as products are delivered or services are provided in accordance with the percentage of completion calculation.
For revenue recognized over time, costs are recognized ratably over the term of the contract, commencing on the date of revenue recognition.
At each quarterly balance sheet date, we review deferred costs, to ensure they are ultimately recoverable.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Any
anticipated losses on uncompleted contracts are recognized when evidence indicates the estimated total cost of a contract exceeds its
estimated total revenue.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Deferred
Commissions&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Our
incremental direct costs of obtaining a contract, which consists of sales commissions are deferred and amortized over the period of the
contract performance. We classify deferred commissions as current or noncurrent based on the timing of when we expect to recognize the
expense. The current and noncurrent portions of deferred commissions are included in prepaid expenses and other current assets, and other
assets, net, respectively, in our consolidated balance sheets. As of July 31, 2021 and October 31, 2020, we had deferred commissions
of $&lt;span id="xdx_902_ecustom--DeferredSalesCommissions_c20210731_pp0p0" title="Deferred commissions"&gt;0&lt;/span&gt; and $&lt;span id="xdx_90A_ecustom--DeferredSalesCommissions_c20201031_pp0p0" title="Deferred commissions"&gt;3,884&lt;/span&gt;, respectively. Amortization expense related to deferred commissions was $&lt;span id="xdx_904_eus-gaap--AmortizationOfDeferredSalesCommissions_c20201101__20210731_pp0p0" title="Amortization expense related to deferred commissions"&gt;3,884&lt;/span&gt; and $&lt;span id="xdx_90C_eus-gaap--AmortizationOfDeferredSalesCommissions_c20191101__20200731_pp0p0" title="Amortization expense related to deferred commissions"&gt;98,702&lt;/span&gt; in the nine months ended
July 31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;i&gt;Other
Revenue Disclosures&lt;/i&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;See
Note 15 &#x2013; (&#x201c;Segment Analysis&#x201d;) for a breakdown of revenues from external customers and cost of those revenues
between our two reporting segments: Product Segment and Services Segment including information on the split of revenues by geography
and type.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CODA:RevenueRecognitionTextBlock>
    <CODA:DeferredSalesCommissions contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">0</CODA:DeferredSalesCommissions>
    <CODA:DeferredSalesCommissions contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">3884</CODA:DeferredSalesCommissions>
    <us-gaap:AmortizationOfDeferredSalesCommissions
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">3884</us-gaap:AmortizationOfDeferredSalesCommissions>
    <us-gaap:AmortizationOfDeferredSalesCommissions
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">98702</us-gaap:AmortizationOfDeferredSalesCommissions>
    <us-gaap:FairValueDisclosuresTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80C_eus-gaap--FairValueDisclosuresTextBlock_zMKxu4QAnbxf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
3 &#x2013; &lt;span id="xdx_825_zPpVQagwJTme"&gt;FAIR VALUE OF FINANCIAL INSTRUMENTS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s financial instruments include cash, accounts receivable, accounts payable, accrued expenses and notes payable. The carrying
amounts of cash, accounts receivable, accounts payable and accrued expenses approximate fair values because of the short-term nature
of these instruments. The aggregate carrying amount of the notes payable approximates fair value as they bear interest at a market interest
rate based on their term and maturity.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
fair value of the Company&#x2019;s long-term debt approximates its carrying amount based on the fact that the Company believes it could
obtain similar terms and conditions for similar debt.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:FairValueDisclosuresTextBlock>
    <us-gaap:ForeignCurrencyDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_801_eus-gaap--ForeignCurrencyDisclosureTextBlock_zrdIGezlUYak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
4 &#x2013; &lt;span id="xdx_828_zgM0Z4GPHUNk"&gt;FOREIGN CURRENCY TRANSLATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Assets
and liabilities are translated at the prevailing exchange rates at the balance sheet dates. Related revenues and expenses are translated
at weighted average exchange rates in effect during the reporting period. Stockholders&#x2019; equity, fixed assets and long-term investments
are recorded at historical exchange rates. Resulting translation adjustments are recorded as a separate component in stockholders&#x2019;
equity as part of accumulated other comprehensive income or (loss) as may be appropriate. Foreign currency transaction gains and losses
are included in the consolidated statements of income and comprehensive income.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ForeignCurrencyDisclosureTextBlock>
    <us-gaap:InventoryDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80C_eus-gaap--InventoryDisclosureTextBlock_z8KuFcBlpmD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
5 &#x2013; &lt;span id="xdx_824_zuHRTHuBleGh"&gt;INVENTORY&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zdcfGrTkRBrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventory
is stated at the lower of cost (weighted average method) or net realizable value. Inventory consisted of the following components:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8B1_zkZXvK4qUQ1d" style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;SCHEDULE OF COMPONENTS OF INVENTORY&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20210731_zBIJdPNDSW4" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20201031_zEpYhTGrwP07" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maCzFuP_zIrfKjBwJXHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials and parts&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;8,559,182&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;7,322,688&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--InventoryWorkInProcess_iI_maCzFuP_zys6UekK2khf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Work in progress&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;674,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;698,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_maCzFuP_zcOSPavzkkk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,597,470&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,120,829&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--InventoryNet_iTI_mtCzFuP_zpXuRJ4sOnnf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Inventory&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,830,818&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;9,142,273&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zvXgdUTOiszk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zdcfGrTkRBrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Inventory
is stated at the lower of cost (weighted average method) or net realizable value. Inventory consisted of the following components:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8B1_zkZXvK4qUQ1d" style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;SCHEDULE OF COMPONENTS OF INVENTORY&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_492_20210731_zBIJdPNDSW4" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_498_20201031_zEpYhTGrwP07" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maCzFuP_zIrfKjBwJXHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: left"&gt;Raw materials and parts&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;8,559,182&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;7,322,688&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--InventoryWorkInProcess_iI_maCzFuP_zys6UekK2khf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Work in progress&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;674,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;698,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_maCzFuP_zcOSPavzkkk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Finished goods&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,597,470&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,120,829&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--InventoryNet_iTI_mtCzFuP_zpXuRJ4sOnnf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Inventory&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;10,830,818&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;9,142,273&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:InventoryRawMaterialsAndSupplies contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">8559182</us-gaap:InventoryRawMaterialsAndSupplies>
    <us-gaap:InventoryRawMaterialsAndSupplies contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">7322688</us-gaap:InventoryRawMaterialsAndSupplies>
    <us-gaap:InventoryWorkInProcess contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">674166</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryWorkInProcess contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">698756</us-gaap:InventoryWorkInProcess>
    <us-gaap:InventoryFinishedGoods contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">1597470</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryFinishedGoods contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">1120829</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryNet contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">10830818</us-gaap:InventoryNet>
    <us-gaap:InventoryNet contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">9142273</us-gaap:InventoryNet>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z8WMMStELZIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
6 &#x2013; &lt;span id="xdx_82A_zQxIf4ZXozoj"&gt;FIXED ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zLD7QhexlJWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property
and equipment, net consisted of the following as of:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8B3_zqCWjb58Cs85" style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;SCHEDULE OF PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Buildings&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;5,354,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;5,103,324&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Land&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Office machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,631,936&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,512,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Rental assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;2,151,798&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;2,062,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Furniture, fixtures and improvements&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;1,240,315&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;1,187,927&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Totals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;10,578,454&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201031_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;10,067,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210731_zmKHwVTUEvI3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation"&gt;(4,545,847&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201031_zQqM6Zls1FP9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation"&gt;(4,007,107&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Property and Equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_c20210731_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net"&gt;6,032,607&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net"&gt;6,059,900&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zfgOJGH1GPfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zLD7QhexlJWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Property
and equipment, net consisted of the following as of:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8B3_zqCWjb58Cs85" style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;SCHEDULE OF PROPERTY AND EQUIPMENT&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Buildings&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;5,354,405&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross"&gt;5,103,324&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Land&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Office machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,631,936&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;1,512,938&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Rental assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;2,151,798&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;2,062,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Furniture, fixtures and improvements&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;1,240,315&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross"&gt;1,187,927&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Totals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;10,578,454&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201031_pp0p0" style="text-align: right" title="Property and equipment, gross"&gt;10,067,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210731_zmKHwVTUEvI3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation"&gt;(4,545,847&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201031_zQqM6Zls1FP9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation"&gt;(4,007,107&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Property and Equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_c20210731_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net"&gt;6,032,607&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net"&gt;6,059,900&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-07-31_us-gaap_BuildingMember"
      decimals="0"
      unitRef="USD">5354405</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-10-31_us-gaap_BuildingMember"
      decimals="0"
      unitRef="USD">5103324</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-07-31_us-gaap_LandMember"
      decimals="0"
      unitRef="USD">200000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-10-31_us-gaap_LandMember"
      decimals="0"
      unitRef="USD">200000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-07-31_custom_OfficeMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">1631936</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-10-31_custom_OfficeMachineryAndEquipmentMember"
      decimals="0"
      unitRef="USD">1512938</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-07-31_custom_RentalAssetsMember"
      decimals="0"
      unitRef="USD">2151798</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-10-31_custom_RentalAssetsMember"
      decimals="0"
      unitRef="USD">2062818</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2021-07-31_custom_FurnitureFixturesAndImprovementsMember"
      decimals="0"
      unitRef="USD">1240315</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2020-10-31_custom_FurnitureFixturesAndImprovementsMember"
      decimals="0"
      unitRef="USD">1187927</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">10578454</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">10067007</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">4545847</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">4007107</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">6032607</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">6059900</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_803_eus-gaap--OtherCurrentAssetsTextBlock_zmrynX5ph1E1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
7 &#x2013; &lt;span id="xdx_82F_zeaT2zbNvIJj"&gt;OTHER CURRENT ASSETS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_899_eus-gaap--ScheduleOfOtherCurrentAssetsTableTextBlock_z4eKOC9h5oqf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Other
current assets consisted of the following at:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8BF_zhRlvgZ65YT1" style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;SUMMARY OF OTHER CURRENT ASSETS&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20210731_zUumMraGgE2d" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20201031_zE9mfiqP10Pl" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DepositsAssetsCurrent_iI_maCzhqy_zlWS22gg1dA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Deposits&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;86,303&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;112,984&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--TaxesReceivable_iI_maCzhqy_zquSqs2OL43f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax receivables&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;469,909&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;131,187&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iTI_mtCzhqy_zr2zn9a9e2K5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Other Current Assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;556,212&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;244,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zSTyNhP6E4i9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:OtherCurrentAssetsTextBlock>
    <us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_899_eus-gaap--ScheduleOfOtherCurrentAssetsTableTextBlock_z4eKOC9h5oqf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Other
current assets consisted of the following at:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span id="xdx_8BF_zhRlvgZ65YT1" style="font: 10pt Times New Roman, Times, Serif; display: none"&gt;SUMMARY OF OTHER CURRENT ASSETS&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20210731_zUumMraGgE2d" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20201031_zE9mfiqP10Pl" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DepositsAssetsCurrent_iI_maCzhqy_zlWS22gg1dA8" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%"&gt;Deposits&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;86,303&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 16%; text-align: right"&gt;112,984&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--TaxesReceivable_iI_maCzhqy_zquSqs2OL43f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Tax receivables&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;469,909&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;131,187&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iTI_mtCzhqy_zr2zn9a9e2K5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Other Current Assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;556,212&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;244,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock>
    <us-gaap:DepositsAssetsCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">86303</us-gaap:DepositsAssetsCurrent>
    <us-gaap:DepositsAssetsCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">112984</us-gaap:DepositsAssetsCurrent>
    <CODA:TaxesReceivable contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">469909</CODA:TaxesReceivable>
    <CODA:TaxesReceivable contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">131187</CODA:TaxesReceivable>
    <us-gaap:OtherAssetsCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">556212</us-gaap:OtherAssetsCurrent>
    <us-gaap:OtherAssetsCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">244171</us-gaap:OtherAssetsCurrent>
    <CODA:EstimatesTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80A_ecustom--EstimatesTextBlock_z3Ri2gtmKV13" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
8 &#x2013; &lt;span id="xdx_82B_zQGwRtyK2FQ6"&gt;ESTIMATES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
preparation of consolidated financial statements in conformity with US Generally Accepted Accounting Principles (&#x201c;US GAAP&#x201d;)
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenues including unbilled and deferred revenues
and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include costs and estimated
earnings in excess of billings, billings in excess of costs and estimated earnings, valuation of stock compensation, valuation of deferred
tax assets, evaluation of uncertain tax positions, and the valuation of goodwill and other intangibles.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CODA:EstimatesTextBlock>
    <us-gaap:RevenueFromContractWithCustomerTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80F_eus-gaap--RevenueFromContractWithCustomerTextBlock_zjm0brnmYLqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
9 &#x2013; &lt;span id="xdx_82F_zoHJznx4XN64"&gt;CONTRACTS IN PROGRESS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Costs
and estimated earnings in excess of billings on uncompleted contracts represent accumulated project expenses and fees which have not
been invoiced to customers as of the date of the balance sheet. These amounts are stated on the consolidated balance sheets as Unbilled
Receivables of $&lt;span id="xdx_909_eus-gaap--UnbilledReceivablesCurrent_c20210731_pp0p0" title="Unbilled receivables"&gt;1,167,561&lt;/span&gt; and $&lt;span id="xdx_900_eus-gaap--UnbilledReceivablesCurrent_c20201031_pp0p0" title="Unbilled receivables"&gt;861,300&lt;/span&gt; as of July 31, 2021 and October 31, 2020, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Our
current Deferred Revenue of $&lt;span id="xdx_906_eus-gaap--ContractWithCustomerLiabilityCurrent_c20210731_pp0p0"&gt;1,520,871&lt;/span&gt;&lt;/span&gt;
&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;and $&lt;span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityCurrent_c20201031_pp0p0"&gt;1,006,454
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;as of July 31, 2021 and October 31, 2020, respectively,
consists of billings in excess of costs and revenues received as part of our warranty and Through Life Support (TLS) obligations
upon completing a sale, as elaborated further in the last paragraph of this note.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Revenue
received as part of sales of equipment includes a provision for warranty, extended warranty sales and TLS and is treated as deferred
revenue. These amounts are amortized over the relevant warranty period (12 months is our standard warranty or 24, 36 or 60 months
for extended warranty or TLS) from the date of sale. These amounts are stated on the consolidated balance sheets as a component
of non-current Deferred Revenue and were $&lt;span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityNoncurrent_c20210731_pp0p0"&gt;181,248
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;and $&lt;span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityNoncurrent_c20201031_pp0p0"&gt;195,022
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;as of July 31, 2021 and October 31, 2020, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:RevenueFromContractWithCustomerTextBlock>
    <us-gaap:UnbilledReceivablesCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">1167561</us-gaap:UnbilledReceivablesCurrent>
    <us-gaap:UnbilledReceivablesCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">861300</us-gaap:UnbilledReceivablesCurrent>
    <us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">1520871</us-gaap:ContractWithCustomerLiabilityCurrent>
    <us-gaap:ContractWithCustomerLiabilityCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">1006454</us-gaap:ContractWithCustomerLiabilityCurrent>
    <us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">181248</us-gaap:ContractWithCustomerLiabilityNoncurrent>
    <us-gaap:ContractWithCustomerLiabilityNoncurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">195022</us-gaap:ContractWithCustomerLiabilityNoncurrent>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_807_eus-gaap--ConcentrationRiskDisclosureTextBlock_zxKt9Xukxchh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
10 &#x2013; &lt;span&gt;&lt;span id="xdx_825_zLzVBp7Q0jWe"&gt;CONCENTRATIONS&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="text-decoration: underline"&gt;Significant
Customers&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the three months ended July 31, 2021, the Company had two customers from whom it generated sales greater than 10% of net revenues. Revenues
from these customers were $&lt;span id="xdx_906_eus-gaap--ProceedsFromCustomers_c20210501__20210731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCqldJjTFs3a" title="Revenue from customer"&gt;1,474,464&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;,
or &lt;span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210501__20210731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzTXzqIxKOva"&gt;25&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;%
of net revenues during the three month period. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the three months ended July 31, 2020, the Company had two customers from whom it generated sales greater than 10% of net revenues.
Revenues from these customers were $&lt;span id="xdx_900_eus-gaap--ProceedsFromCustomers_c20200501__20200731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSSg6YM9dYf9" title="Revenue from customer"&gt;2,064,274&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;,
or &lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20200501__20200731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZca1ncaW29k"&gt;38&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;%
of net revenues during the three month period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the nine months ended July 31, 2021, the Company had one customer from whom it generated sales greater than 10% of net revenues. Revenues
from this customer were $&lt;span id="xdx_903_eus-gaap--ProceedsFromCustomers_c20201101__20210731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zUX8ZjnoIHI5" title="Revenue from customer"&gt;1,588,172&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;,
or &lt;span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20201101__20210731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIinQ31wGija"&gt;10&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;%
&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;of net revenues during the nine month period. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the nine months ended July 31, 2020, the Company had one customer from whom it generated sales greater than 10% of net revenues. Revenues
from this customer was $&lt;span id="xdx_906_eus-gaap--ProceedsFromCustomers_c20191101__20200731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1w15JJNLO72" title="Revenue from customer"&gt;3,735,550&lt;/span&gt;, or &lt;span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20191101__20200731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zNXpW2r0nnM3" title="Percentage of sales from customers"&gt;24&lt;/span&gt;% of net revenues during the nine month period.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:ProceedsFromCustomers
      contextRef="From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="0"
      unitRef="USD">1474464</us-gaap:ProceedsFromCustomers>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="INF"
      unitRef="Pure">0.25</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ProceedsFromCustomers
      contextRef="From2020-05-012020-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="0"
      unitRef="USD">2064274</us-gaap:ProceedsFromCustomers>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2020-05-012020-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="INF"
      unitRef="Pure">0.38</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ProceedsFromCustomers
      contextRef="From2020-11-012021-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="0"
      unitRef="USD">1588172</us-gaap:ProceedsFromCustomers>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2020-11-012021-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="INF"
      unitRef="Pure">0.10</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ProceedsFromCustomers
      contextRef="From2019-11-012020-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="0"
      unitRef="USD">3735550</us-gaap:ProceedsFromCustomers>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2019-11-012020-07-31_custom_OneCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember"
      decimals="INF"
      unitRef="Pure">0.24</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80A_eus-gaap--DebtDisclosureTextBlock_z4p4FijksOpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
11 &#x2013; &lt;span&gt;&lt;span id="xdx_823_zcCUabK6YcMj"&gt;NOTE PAYABLE&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_z1PYKds4Yrwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zCYmh9c80LCk" style="display: none"&gt;SCHEDULE
OF NOTE PAYABLE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Long Term Note Payable&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20210731_zRmvyMkcv5V3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0747"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LongTermNotesPayable_iI_c20201031_zNwubnrUzAk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;63,339&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zuUqcU2QWWcd" style="font: 10pt Times New Roman, Times, Serif"&gt;Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at &lt;/span&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zk4b5KCWnKVf" style="font: 10pt Times New Roman, Times, Serif"&gt;4.56&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;%
    per annum&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;. Our monthly repayment obligation under
    this loan is $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zg1XMVM7IY16"&gt;43,777
    &lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;(comprising both principal and interest repayment).
    The maturity of this Loan is &lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zYGi6ApHWPJh"&gt;December 28, 2021&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NotesPayable_c20210731__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total"&gt;193,345&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--NotesPayable_iI_c20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_z4ElkGKJ1jOl" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total"&gt;573,108&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210731_zmMlC53YS8Cg" style="text-align: right" title="Total"&gt;193,345&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NotesPayable_iI_c20201031_zQrBhXPN3cL2" style="text-align: right" title="Total"&gt;573,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: current portion&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--NotesPayableCurrent_iNI_di_c20210731_zjjW429PQAxk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;(193,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--NotesPayableCurrent_iNI_di_c20201031_zOMvFVIhBU42" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;(509,769&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Long Term Note Payable&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--LongTermNotesPayable_iI_c20210731_zSb2Zo3MSN5d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0767"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20201031_zfxLgRlXsfrl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;63,339&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_z4od196eckx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
HSBC loan is secured by a blanket lien on all of the Company&#x2019;s US subsidiaries. The foreign subsidiaries are each guarantors of
the obligations undertaken in the loan agreement.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the nine months ended July 31, 2021, the Company received $&lt;span id="xdx_902_eus-gaap--ProceedsFromNotesPayable_c20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SecondRoundPPPMember_z5lB3CGQ5bDl" title="Proceeds from loans"&gt;648,872
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;under the Payroll Protection Program (&#x201c;Second
Round PPP&#x201d;), which was initially recorded as long-term debt. The proceeds from the Second Round PPP were used for payroll
expenses. The Company has therefore reduced long-term debt and recorded as Other Income, the total amount of the loans received
under the Second Round PPP. The loans received under the Second Round PPP were forgiven on June 14 and 22, 2021 under
the applicable SBA rules.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
April and May 2020, our US companies, received $&lt;span id="xdx_905_eus-gaap--ProceedsFromLoans_c20200401__20200430__us-gaap--TypeOfArrangementAxis__custom--FirstRoundPPPMember_zgCn62vxnVxc" title="Proceeds from loans"&gt;&lt;span id="xdx_90E_eus-gaap--ProceedsFromLoans_c20200501__20200531__us-gaap--TypeOfArrangementAxis__custom--FirstRoundPPPMember_zxgSYD1zgST4" title="Proceeds from loans"&gt;648,872&lt;/span&gt;&lt;/span&gt;
under the US Government Payroll Protection Program (&#x201c;First Round PPP&#x201d;). The proceeds from the First Round PPP were used
for payroll expenses. The amount received under the First Round PPP has now been forgiven under the Program and is recorded in our
Q4 2020 financial statements as &#x201c;Other Income.&#x201d;&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
11 &#x2013; NOTE PAYABLE (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company entered into a $&lt;span id="xdx_90C_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20191127__us-gaap--CreditFacilityAxis__custom--HSBCMember_zAPYnQYs0gFj"&gt;4,000,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;revolving line of credit facility with HSBC NA
on November 27, 2019, with the interest rate established as the applicable prime rate. The outstanding balance on the line of credit
was $&lt;span id="xdx_904_eus-gaap--LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_c20201101__20210731_zayfriugRS"&gt;0&lt;/span&gt;&lt;/span&gt;
&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;as of July 31, 2021. This revolving credit line which is
subject to renewal expires on &lt;span id="xdx_909_ecustom--RenewalExpiredDate_dd_c20191101__20201031_zG49Mf9PRn6l" title="Renewal expired date"&gt;November 26, 2021&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfDebtTableTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_z1PYKds4Yrwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BA_zCYmh9c80LCk" style="display: none"&gt;SCHEDULE
OF NOTE PAYABLE&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;October 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Long Term Note Payable&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20210731_zRmvyMkcv5V3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0747"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--LongTermNotesPayable_iI_c20201031_zNwubnrUzAk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;63,339&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 60%; text-align: justify; padding-bottom: 1.5pt"&gt;&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zuUqcU2QWWcd" style="font: 10pt Times New Roman, Times, Serif"&gt;Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at &lt;/span&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zk4b5KCWnKVf" style="font: 10pt Times New Roman, Times, Serif"&gt;4.56&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;%
    per annum&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;. Our monthly repayment obligation under
    this loan is $&lt;span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zg1XMVM7IY16"&gt;43,777
    &lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;(comprising both principal and interest repayment).
    The maturity of this Loan is &lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zYGi6ApHWPJh"&gt;December 28, 2021&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--NotesPayable_c20210731__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total"&gt;193,345&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--NotesPayable_iI_c20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_z4ElkGKJ1jOl" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total"&gt;573,108&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210731_zmMlC53YS8Cg" style="text-align: right" title="Total"&gt;193,345&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--NotesPayable_iI_c20201031_zQrBhXPN3cL2" style="text-align: right" title="Total"&gt;573,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: current portion&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--NotesPayableCurrent_iNI_di_c20210731_zjjW429PQAxk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;(193,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--NotesPayableCurrent_iNI_di_c20201031_zOMvFVIhBU42" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion"&gt;(509,769&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total Long Term Note Payable&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--LongTermNotesPayable_iI_c20210731_zSb2Zo3MSN5d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0767"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20201031_zfxLgRlXsfrl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"&gt;63,339&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfDebtTableTextBlock>
    <us-gaap:LongTermNotesPayable contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">63339</us-gaap:LongTermNotesPayable>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember">Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentInterestRateDuringPeriod
      contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember"
      decimals="INF"
      unitRef="Pure">0.0456</us-gaap:DebtInstrumentInterestRateDuringPeriod>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember"
      decimals="0"
      unitRef="USD">43777</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentMaturityDate contextRef="From2019-11-012020-10-31_us-gaap_SecuredDebtMember">2021-12-28</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:NotesPayable
      contextRef="AsOf2021-07-31_us-gaap_SecuredDebtMember"
      decimals="0"
      unitRef="USD">193345</us-gaap:NotesPayable>
    <us-gaap:NotesPayable
      contextRef="AsOf2020-10-31_us-gaap_SecuredDebtMember"
      decimals="0"
      unitRef="USD">573108</us-gaap:NotesPayable>
    <us-gaap:NotesPayable contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">193345</us-gaap:NotesPayable>
    <us-gaap:NotesPayable contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">573108</us-gaap:NotesPayable>
    <us-gaap:NotesPayableCurrent contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">193345</us-gaap:NotesPayableCurrent>
    <us-gaap:NotesPayableCurrent contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">509769</us-gaap:NotesPayableCurrent>
    <us-gaap:LongTermNotesPayable contextRef="AsOf2020-10-31" decimals="0" unitRef="USD">63339</us-gaap:LongTermNotesPayable>
    <us-gaap:ProceedsFromNotesPayable
      contextRef="From2020-11-012021-07-31_custom_SecondRoundPPPMember"
      decimals="0"
      unitRef="USD">648872</us-gaap:ProceedsFromNotesPayable>
    <us-gaap:ProceedsFromLoans
      contextRef="From2020-04-012020-04-30_custom_FirstRoundPPPMember"
      decimals="0"
      unitRef="USD">648872</us-gaap:ProceedsFromLoans>
    <us-gaap:ProceedsFromLoans
      contextRef="From2020-05-012020-05-31_custom_FirstRoundPPPMember"
      decimals="0"
      unitRef="USD">648872</us-gaap:ProceedsFromLoans>
    <us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity
      contextRef="AsOf2019-11-27_custom_HSBCMember"
      decimals="0"
      unitRef="USD">4000000</us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity>
    <us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">0</us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod>
    <CODA:RenewalExpiredDate contextRef="From2019-11-012020-10-31">2021-11-26</CODA:RenewalExpiredDate>
    <us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80B_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_z9XcUFHJ4Lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
12 &#x2013; &lt;span&gt;&lt;span id="xdx_827_znm5DgdCsq0k"&gt;RECENT ACCOUNTING PRONOUNCEMENTS&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;There
have been no new accounting pronouncements not yet effective that have significance, or potential significance, to our Consolidated Financial
Statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock>
    <us-gaap:EarningsPerShareTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_803_eus-gaap--EarningsPerShareTextBlock_zrI9Y1xF5Uqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
13 &#x2013; &lt;span&gt;&lt;span id="xdx_820_z2M8IYwJ7722"&gt;EARNINGS PER COMMON SHARE&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgxgcbnAMHq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B4_ztNFYjmkzCRd" style="display: none"&gt;SCHEDULE
OF EARNINGS PER SHARE BASIC AND DILUTED&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20210501__20210731_zoY1l45pWG9f" style="text-align: center"&gt;Three Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20200501__20200731_zPVk1BzDONxh" style="text-align: center"&gt;Three Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20201101__20210731_zN7uVe7b6bpl" style="text-align: center"&gt;Nine Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20191101__20200731_zd2Oxb9jackh" style="text-align: center"&gt;Nine Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Fiscal Period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NetIncomeLoss_zvoSQ2dacsQ7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;1,521,086&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;1,022,753&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"/&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;4,857,863&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;2,104,446&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zLIxi6VjCzx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Basic weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,830,183&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,739,354&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,786,107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,727,705&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_zEkogpOHvEqd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Unused portion of options and restricted stock awards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;512,501&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;552,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;512,501&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;552,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_z8ar9hiDIQzc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt"&gt;Diluted outstanding shares&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,342,684&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,291,354&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,298,608&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,279,705&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--EarningsPerShareBasicAbstract_iB_zoKxkkzayU" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Net income (Loss) per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Basic&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.10&lt;/td&gt;&lt;td style="text-align: left"/&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pdd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Diluted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.13&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.09&lt;/td&gt;&lt;td style="text-align: left"/&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zICHshJa6cH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgxgcbnAMHq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span id="xdx_8B4_ztNFYjmkzCRd" style="display: none"&gt;SCHEDULE
OF EARNINGS PER SHARE BASIC AND DILUTED&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20210501__20210731_zoY1l45pWG9f" style="text-align: center"&gt;Three Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20200501__20200731_zPVk1BzDONxh" style="text-align: center"&gt;Three Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_490_20201101__20210731_zN7uVe7b6bpl" style="text-align: center"&gt;Nine Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49A_20191101__20200731_zd2Oxb9jackh" style="text-align: center"&gt;Nine Months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Ended&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;July 31,&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid"&gt;Fiscal Period&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NetIncomeLoss_zvoSQ2dacsQ7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; width: 40%; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;1,521,086&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;1,022,753&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"/&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;4,857,863&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right"&gt;2,104,446&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zLIxi6VjCzx4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Basic weighted average common shares outstanding&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,830,183&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,739,354&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,786,107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;10,727,705&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_zEkogpOHvEqd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt"&gt;Unused portion of options and restricted stock awards&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;512,501&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;552,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;512,501&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;552,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_z8ar9hiDIQzc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt; padding-bottom: 2.5pt"&gt;Diluted outstanding shares&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,342,684&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,291,354&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,298,608&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;11,279,705&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--EarningsPerShareBasicAbstract_iB_zoKxkkzayU" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Net income (Loss) per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 10pt"&gt;Basic&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.14&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.10&lt;/td&gt;&lt;td style="text-align: left"/&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.45&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pdd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 10pt"&gt;Diluted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.13&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.09&lt;/td&gt;&lt;td style="text-align: left"/&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.43&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;0.19&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">1521086</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">1022753</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">4857863</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">2104446</us-gaap:NetIncomeLoss>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="Shares">10830183</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="Shares">10739354</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Shares">10786107</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="Shares">10727705</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="Shares">512501</CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards>
    <CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="Shares">552000</CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards>
    <CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Shares">512501</CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards>
    <CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="Shares">552000</CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="Shares">11342684</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="Shares">11291354</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Shares">11298608</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="Shares">11279705</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.14</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.10</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.45</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.20</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.13</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.09</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="USDPShares">0.43</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="USDPShares">0.19</us-gaap:EarningsPerShareDiluted>
    <CODA:StockIncentivePlanDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80A_ecustom--StockIncentivePlanDisclosureTextBlock_zuxZWjvEtsOb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
14 &#x2013; &lt;span id="xdx_82F_z7yBKhdpDYl4"&gt;2017 STOCK INCENTIVE PLAN&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;On
December 6, 2017, the Board of Directors adopted the 2017 Stock Incentive Plan (the &#x201c;Plan&#x201d;) with &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_pid_c20171206__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zku2BhDoTkYk" title="Number of shares available under plan"&gt;913,612&lt;/span&gt; shares of Common
Stock available under the Plan for issuance. This Plan was approved by Stockholders at its meeting held on or around July 24, 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the nine months ended July 31, 2020, the Company granted to various eligible individuals options to purchase an aggregate of &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20191101__20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VariousIndividualsMember_zqoHeqyOwEIh" title="Number of options granted"&gt;555,000&lt;/span&gt;
shares of common stock pursuant to the terms of the Plan. During the nine months ended July 31, 2020, &lt;span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20191101__20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zwOH4eM1MXMc" title="Number of options lapsed"&gt;3,000&lt;/span&gt;
options lapsed. As of July 31, 2020, there were &lt;span id="xdx_901_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zhjO6F4X5Kld" title="Common stock shares reserved for future issuance"&gt;322,255&lt;/span&gt;
shares available for future issue under the Plan. The total stock compensation expense during the nine months ended July 31, 2020, was $&lt;span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20191101__20200731_pp0p0" title="Stock based compensation"&gt;432,965&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;During
the nine months ended July 31, 2021, the Company granted to various eligible individuals Restricted Stock Awards to purchase an aggregate
of &lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VariousIndividualsMember_zJNvZBduTHf3"&gt;127,500
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;shares of common stock pursuant to the
terms of the Plan. During the nine months ended July 31, 2021 we had &lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"&gt;8,000
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;options lapsing. As of July 31, 2021,
&lt;span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"&gt;80,314
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;shares of common stock were issued pursuant
the exercise of &lt;span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"&gt;169,332
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;options. &lt;span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20210301__20210331__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd"&gt;13,333
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;options vested in March 2021 but remains
unexercised as of July 31, 2021. As of July 31, 2021, there were &lt;span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zs5MSbfmHHka"&gt;288,773
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;shares of common stock available for future
issue under the Plan. &lt;/span&gt;The total stock compensation expense during the nine months ended July 31, 2021, was $&lt;span id="xdx_906_eus-gaap--ShareBasedCompensation_c20201101__20210731_pp0p0" title="Stock based compensation"&gt;761,233&lt;/span&gt;.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CODA:StockIncentivePlanDisclosureTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
      contextRef="AsOf2017-12-06_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">913612</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod
      contextRef="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember"
      decimals="INF"
      unitRef="Shares">555000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="From2019-11-012020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">3000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2020-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">322255</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:ShareBasedCompensation
      contextRef="From2019-11-012020-07-31"
      decimals="0"
      unitRef="USD">432965</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
      contextRef="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember_custom_VariousIndividualsMember"
      decimals="INF"
      unitRef="Shares">127500</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod
      contextRef="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">8000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod>
    <us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised
      contextRef="From2020-11-012021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">80314</us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber
      contextRef="AsOf2021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">169332</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
      contextRef="From2021-03-012021-03-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">13333</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
    <us-gaap:CommonStockCapitalSharesReservedForFutureIssuance
      contextRef="AsOf2021-07-31_custom_TwoThousandSeventeenStockIncentivePlanMember"
      decimals="INF"
      unitRef="Shares">288773</us-gaap:CommonStockCapitalSharesReservedForFutureIssuance>
    <us-gaap:ShareBasedCompensation
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">761233</us-gaap:ShareBasedCompensation>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zRzIXeAUskuf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -&lt;span id="xdx_828_zWxO1Ckv3csj"&gt;SEGMENT ANALYSIS&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Based
on the fundamental difference between the types of our offerings products versus services, we operate &lt;span id="xdx_904_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20201101__20210731_zW0Mcsc1WMLa" title="Number of reportable segments"&gt;two&lt;/span&gt; distinct reportable segments
which are managed separately. Coda Octopus Products (&#x201c;Marine Technology Business&#x201d; or &#x201c;Products Segment&#x201d;) operations
are comprised primarily of sale of underwater technology sonar solutions, products for underwater operations including hardware and software;
and rental of solutions and products to the underwater market along with associated support services. Coda Octopus Martech and Coda Octopus
Colmek (&#x201c;Marine Engineering Business&#x201d; or &#x201c;Services Segment&#x201d;) provides engineering services primarily as sub-contractors
to prime defense contractors.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Segment
operating income is total segment revenue reduced by operating expenses identifiable with the business segment. Corporate includes general
corporate administrative costs (&#x201c;Overhead&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company evaluates performance and allocates resources based upon segment operating income. The accounting policies of the reportable
segments are the same as those described in the summary of accounting policies.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;There
are inter-segment sales disclosed in the tables below for informational purposes, but which have been eliminated in our financial statements.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
following table summarizes segment asset and operating balances by reportable segment as of and for the three and nine months ended July
31, 2021 and 2020, respectively.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company&#x2019;s reportable business segments sell their goods and services in four geographic locations:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Americas&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Europe&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Australia/Asia&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Middle
    East/Africa&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zzBfcJoxNaSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zyirGEd4Eiqg" style="display: none"&gt;SCHEDULE
OF SEGMENT REPORTING INFORMATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zGL9yNjpzPz3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zbLA4cCrL6Pk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZNnKP0WAOii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20210501__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zMETQLzlfbEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Three Months Ended July 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzZq1_zAZcZmveK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;3,845,051&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;1,982,324&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0850"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;5,827,375&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzZq1_z2JoUcrhPen7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;545,243&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,069,723&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0855"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,614,966&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_iT_mtGPzZq1_maOILz45u_zHKBjhwEeOK" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,299,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;912,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0860"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,212,409&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ResearchAndDevelopmentExpense_maOEzN83_zzqSaTnFLJbd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;540,553&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;135,213&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0865"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;675,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzN83_zT3cnP8ieIDg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;860,539&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;616,378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;728,313&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,205,230&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OperatingExpenses_iT_mtOEzN83_msOILz45u_zwThFlfhVg5l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,401,092&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;751,591&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;728,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,880,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--OperatingIncomeLoss_iT_mtOILz45u_maILFCOzV1e_zSJsGBDioiR3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,898,716&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;161,010&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(728,313&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,331,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OtherIncome_maNIEzF16_zTnUzVAzh0w5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,554&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0885"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,571&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--FundingFromPaycheckProtectionProgram_maNIEzF16_zP8PriUGyin1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Funding from Paycheck Protection Program&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0888"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0889"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0890"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0891"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzF16_zRSnY5NtyHyj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest Expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,718&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,863&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(14,736&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzF16_maILFCOzV1e_zul7yqKEHLVh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;836&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,846&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11,165&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzV1e_maNILztR8_zdhMSfLJsJP5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,899,552&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,164&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(734,468&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,320,248&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income Tax  (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zBxBNVRC4Ll3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current Tax Benefit &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;157,333&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;260,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0910"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"/&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;418,329&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zTKyuAQheRJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(338,098&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;108,141&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,466&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(217,491&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzGe3_msNILztR8_zmMu4lgOpRel" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(180,765&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;369,137&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,466&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;200,838&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_iT_mtNILztR8_zdN2kMCobld6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,718,787&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;524,301&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(722,002&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,521,086&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Assets_iE_pp0p0_zHhbVGI5v9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;28,820,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,608,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;934,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44,363,219&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--Liabilities_iE_zngwf6CStpQg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,159,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;844,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;379,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,384,211&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--RevenuesFromIntercompanySales_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;492,579&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44,372&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;675,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,211,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;195,103&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,590&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7,952&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;227,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--PaymentsForProceedsFromProductiveAssets_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;201,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7,655&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;30,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;239,437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zXTXsmUiFj94" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zEaeiNS3RjD6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zV5WMfyryT9d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zOWGzPFz8H78" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Three Months Ended July 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzMk0_z4AgSaKDElg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;3,053,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;2,342,966&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0955"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;5,396,036&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_msGPzMk0_z6OQbBYUQ6Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;653,117&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,123,751&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0960"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,776,868&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--GrossProfit_iT_mtGPzMk0_maOILz8vE_zFCSZC3HZUCf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,399,953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,219,215&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0965"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,619,168&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_maOEzphw_zpNw4ryVOcGb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;394,332&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;352,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,684&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;772,641&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzphw_zaBbzyAbJUwa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;496,772&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;515,547&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;513,150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,525,469&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingExpenses_iT_mtOEzphw_msOILz8vE_zttsvQFitEhh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;891,104&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;868,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;538,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,298,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_iT_mtOILz8vE_maILFCOzJ98_zmx1jeAu6kT7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,508,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;351,043&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(538,834&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,321,058&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OtherIncome_maNIEzV2a_zxVa1TjZP2Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;126&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0990"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,871&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzV2a_zw5ibvdzvh78" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest Expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,718&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,672&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(16,580&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzV2a_maILFCOzJ98_ztTgyJzKbS8i" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,027&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,546&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,709&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJ98_maNILz6J0_ztx8vhwiGRf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,510,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;346,497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(549,024&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,308,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;b&gt;Income Tax (Expense) Benefit&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_z5zLgW7Gnm4i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Tax (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1009"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,948&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_zM8rvrfnLVa9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(236,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(65,979&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(287,180&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzOP9_msNILz6J0_z7dOdYUxR2I6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(230,824&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(69,927&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(285,596&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtNILz6J0_zAvRGkg1Z1Ca" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,280,052&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;361,652&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(618,951&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,022,753&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--Assets_iE_zTQA11jLWANe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;22,149,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,439,917&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;678,515&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;37,268,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--Liabilities_iE_zsHB4G4VpwN9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,737,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,392,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;767,393&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,897,216&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RevenuesFromIntercompanySales_z4qzXFyCnyt7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;498,312&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;8,976&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,350,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,857,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DepreciationDepletionAndAmortization_ziMoyo9YVL82" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;261,975&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;43,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,677&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;309,915&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--PaymentsForProceedsFromProductiveAssets_ztULnn56xRpk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;317,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;23,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1050"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;341,180&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_z8mnZxEMjXFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zcoEzrEmfIml" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZpU0qD8DiK9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zJTlE8zlmzRe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Nine Months Ended July 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzLty_zo9EcE8BF7Ve" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;11,777,739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;4,473,171&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1055"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;16,250,910&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzLty_zbrRvDMGbOBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,462,219&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,511,756&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1060"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,973,975&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--GrossProfit_iT_mtGPzLty_zgSF08t8LyQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,315,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,961,415&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1065"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,276,935&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_maOEzJ57_zalJKwIMhg23" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,521,175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;383,011&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1070"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,904,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzJ57_zdLjAVnZGNvf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,394,986&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,736,004&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,667,607&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,798,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--OperatingExpenses_iT_mtOEzJ57_msOILzbjv_zay4sPk6lJS4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,916,161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,119,015&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,667,607&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,702,783&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_iT_mtOILzbjv_maILFCOz5yq_zwak4xWvTOUb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,399,359&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(157,600&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,667,607&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,574,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherIncome_maNIEzLNm_z7XVptzPwso9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,173&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;51&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;846&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;75,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--FundingFromPaycheckProtectionProgram_maNIEzLNm_zR07QgY7UZek" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Funding from Paycheck Protection Program&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;122,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;526,545&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1095"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;648,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzLNm_zWrNkq6Dj3Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest Expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(8,489&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(15,558&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(18,844&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(42,891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzLNm_maILFCOz5yq_z09T82ud78h4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;188,011&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;511,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(17,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;681,051&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz5yq_maNILzZDP_zOjSGBK53Ry" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,587,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;353,438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,685,605&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,255,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income Tax (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zqTYj8TI6fWg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current Tax Benefit (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;254,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;498,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(394&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;753,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zD6db4G3vSQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(356,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;264,636&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(58,829&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(150,357&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzp8C_msNILzZDP_zWl9Y1BktAT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(101,419&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;763,302&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(59,223&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;602,660&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NetIncomeLoss_iT_mtNILzZDP_zVLqEEat4Cz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;5,485,951&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,116,740&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,744,828&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;4,857,863&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Assets_iE_z4zeq2TpDicl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;28,820,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,608,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;934,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44,363,219&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--Liabilities_iE_pp0p0_zmnhlj4ur8U" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,159,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;844,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;379,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,384,211&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenuesFromIntercompanySales_zIbnDa9qvcI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,367,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;184,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,025,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,576,635&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_zYDRnZRuSI61" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;707,761&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;98,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;21,077&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;827,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PaymentsForProceedsFromProductiveAssets_zCFzmC2KdfKl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;745,405&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;13,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;80,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;838,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zSfqpQpZj7di" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zAuDHOeQPHAb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zQsFbdPH0Roc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20191101__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zq12ndWPmf25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Nine Months Ended July 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPz5aW_zVHw4yIGWxGi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;8,377,081&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;6,989,152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1160"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;15,366,233&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CostOfRevenue_msGPz5aW_z6BBvKJ32ie1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,715,647&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,831,564&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1165"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,547,211&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GrossProfit_iT_mtGPz5aW_maOILzpx6_z4aoTz53b3ob" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,661,434&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,157,588&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1170"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,819,022&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_maOEzGAy_zM3aM3L700xl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,393,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;830,008&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;190,782&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,414,547&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzGAy_z9g8LLYUbfVe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,056,947&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,678,882&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,214,528&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,950,357&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingExpenses_iT_mtOEzGAy_msOILzpx6_zFJZFCAFz117" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,450,704&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,508,890&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,405,310&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,364,904&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_iT_mtOILzpx6_maILFCOzaT8_zeWY7OwOlecb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,210,730&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;648,698&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,405,310&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,454,118&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OtherIncome_maNIEzHlH_zYABMinqhigc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1195"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzHlH_zPjp8hDHkq3g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(7,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,313&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(54,650&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzHlH_maILFCOzaT8_zEEDfzGGoOSk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,897&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(38,266&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzaT8_maNILzccu_zoDizFMmcuic" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,219,627&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;636,527&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,440,302&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,415,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;b&gt;Income Tax (Expense) Benefit&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zDA0oAOadno3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Tax (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1214"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,905&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,063&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zzxBdNt4SBe8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(315,849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;145,713&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(154,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(324,469&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzjVY_msNILzccu_zYguLoWi7Mx2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(290,881&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;145,713&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(166,238&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(311,406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_mtNILzccu_zezizk125aRg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,928,746&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;782,240&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,606,540&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,104,446&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--Assets_iE_zTtROpmhnSF9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;22,149,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,439,917&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;678,515&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;37,268,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Liabilities_iE_zCBNtB6QwnK9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,737,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,392,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;767,393&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,897,216&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--RevenuesFromIntercompanySales_znbZNmhFlGL1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;801,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;109,505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,025,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,935,639&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DepreciationDepletionAndAmortization_zKaFIy22fkl6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;539,567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;89,688&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;643,335&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--PaymentsForProceedsFromProductiveAssets_zaJvHdxnetEd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;758,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;49,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;832,674&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_z2hiMMzxbQd8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p id="xdx_893_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zJg62LYOWYt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_z3YNeEXI1gc2" style="display: none"&gt;SCHEDULE
OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Three Months Ended July 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 46%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zoyoSJ7oLnL4" style="width: 14%; text-align: right" title="Total Revenues"&gt;962,043&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_znz2qZaoPIj" style="width: 14%; text-align: right" title="Total Revenues"&gt;589,560&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zOyZvoKiXgG" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,551,603&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zKzNHJZCRhE8" style="text-align: right" title="Total Revenues"&gt;1,649,281&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zAFB6bbvPma4" style="text-align: right" title="Total Revenues"&gt;1,392,764&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_zGlVfTYjvdA8" style="text-align: right" title="Total Revenues"&gt;3,042,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z5VQMKObYTzi" style="text-align: right" title="Total Revenues"&gt;971,563&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zJDiZaktWPti" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1274"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zKGY9732Yxti" style="text-align: right" title="Total Revenues"&gt;971,563&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zxUNstQ4xLjf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;262,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z4rBVVWMIufd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1280"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zL2UXyymY0Hj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;262,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_znqhodxXzoWg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,845,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z8f70V4Z2ndc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;1,982,324&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731_zlRUGIAglu95" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,827,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zEJ6aQgU0YO9" style="text-align: right" title="Total Revenues"&gt;2,151,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVBuuMvMX8w9" style="text-align: right" title="Total Revenues"&gt;782,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVP7JevlhYwj" style="text-align: right" title="Total Revenues"&gt;2,933,775&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zGe69qDBZHSb" style="text-align: right" title="Total Revenues"&gt;713,389&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zxIoGLXkaJy9" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1298"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zUUqHLQYQHQ9" style="text-align: right" title="Total Revenues"&gt;713,389&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zuW46quhlKwi" style="text-align: right" title="Total Revenues"&gt;153,150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zL8Gwd5cucci" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1304"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zQzmuw4s0vUj" style="text-align: right" title="Total Revenues"&gt;153,150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbiWzQgAvDB6" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1308"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zs83ggiwNdqa" style="text-align: right" title="Total Revenues"&gt;1,093,176&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zv1fMcKZexbb" style="text-align: right" title="Total Revenues"&gt;1,093,176&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_ziDrDEntUbla" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;826,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zbwVYRyjnhAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;106,893&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z6Ve2Vw2WdDj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;933,885&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zWfownCw1Uce" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,845,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z1NTtExUx933" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;1,982,324&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731_z95K7WnovE6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,827,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zGhvZCPJqTpf" style="text-align: right" title="Total Revenues"&gt;2,298,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zoJrSD0vDfC6" style="text-align: right" title="Total Revenues"&gt;670,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z4MNJIssQ10f" style="text-align: right" title="Total Revenues"&gt;2,969,217&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRbAca8s6rIg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,546,089&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z0OHeAs0EAFb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,312,069&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYG3RtPp6QK2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,858,158&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z2LDUZibHJg7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,845,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zFYhEYlVOqee" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;1,982,324&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731_zp9CApJB4tQf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,827,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Three Months Ended July 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 46%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zVXH8Z4OYuxc" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,071,893&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1bC7USjkhq8" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,753,662&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--AmericasMember_zMDdOfdEpxjd" style="width: 14%; text-align: right" title="Total Revenues"&gt;2,825,555&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zS3Y9CNgjkr6" style="text-align: right" title="Total Revenues"&gt;240,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zZnuvdkGbGfb" style="text-align: right" title="Total Revenues"&gt;589,304&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--EuropeMember_z9CbjoVVl3bl" style="text-align: right" title="Total Revenues"&gt;829,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zFpoX0pwyps" style="text-align: right" title="Total Revenues"&gt;1,718,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrmFVpo9gD6g" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1358"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zXS7xeFRVMXe" style="text-align: right" title="Total Revenues"&gt;1,718,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgax1yS9JwIi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;22,406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zmfXnHUDlXql" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1364"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgf01bkXUC69" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;22,406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zsxTYKXpNuB4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,053,070&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zjIJDznPWXzb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;2,342,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731_zyKJEGEyvwE3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,396,036&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_z53g57S1hrqf" style="text-align: right" title="Total Revenues"&gt;2,058,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zJ2hG8NXdSK4" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zTcdEbwwURRl" style="text-align: right" title="Total Revenues"&gt;2,218,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zRrmPCDjJnFa" style="text-align: right" title="Total Revenues"&gt;119,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zpJjSyfIgB4g" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1382"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zV1DZBpY7z8l" style="text-align: right" title="Total Revenues"&gt;119,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z8rYCK1rKvn3" style="text-align: right" title="Total Revenues"&gt;90,540&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zqEyt7wXGtqj" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1388"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z5Y0jN6TIXdd" style="text-align: right" title="Total Revenues"&gt;90,540&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zHsq7Pce9On" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1392"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5oYAut1dlwg" style="text-align: right" title="Total Revenues"&gt;1,895,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zMWknLjTHEfb" style="text-align: right" title="Total Revenues"&gt;1,895,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zDgZW9TdIFu8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;785,264&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zU0BlqItkjhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;286,920&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--ServicesMember_z31xsxVtvOt" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,072,184&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z5Gk8mYnWokj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,053,070&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zy87C9B6u8Yk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;2,342,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20200501__20200731_z9oGGy2ZZvE8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,396,036&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z2WKZDKbveB8" style="text-align: right" title="Total Revenues"&gt;2,148,706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zlCtitXpmbCb" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zepM5CkDLx5j" style="text-align: right" title="Total Revenues"&gt;2,309,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zhSywOUTHve4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;904,364&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zMWT4oEp0yQ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,182,429&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCaxIQ3CrvXj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;3,086,793&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zbt5U87KZmEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,053,070&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zVamb25jnhRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;2,342,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731_zDgGhNaBkCia" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,396,036&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Nine Months Ended July 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 46%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_za6Tgk5hEzPi" style="width: 14%; text-align: right" title="Total Revenues"&gt;2,425,850&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_zLOIPtCZzzc4" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,703,464&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zRjISObhk97c" style="width: 14%; text-align: right" title="Total Revenues"&gt;4,129,314&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zrz56I1PLKjf" style="text-align: right" title="Total Revenues"&gt;4,440,036&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zcXOg3mvCHPc" style="text-align: right" title="Total Revenues"&gt;2,769,707&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_ziFPBiQqDdX9" style="text-align: right" title="Total Revenues"&gt;7,209,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z0tMQ1xjj9f1" style="text-align: right" title="Total Revenues"&gt;4,466,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zcJqYR8GfURg" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1442"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z1LzzTO1I1Wg" style="text-align: right" title="Total Revenues"&gt;4,466,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuYaoNI9rlc8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;445,057&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z9QiWkWLupGk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1448"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zYvNInh81itf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;445,057&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zfK9F2LY1XZ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;11,777,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zsGBNtbdNP0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;4,473,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_z0gubQ5m91qa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;16,250,910&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zWcy6VWZzYFf" style="text-align: right" title="Total Revenues"&gt;8,035,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zfl2kRQWVlZb" style="text-align: right" title="Total Revenues"&gt;1,096,718&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zOXQ47Yb2c2e" style="text-align: right" title="Total Revenues"&gt;9,132,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zZ2Kk6TFdbM2" style="text-align: right" title="Total Revenues"&gt;1,645,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_z1RUG9PO9yn1" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1466"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zP0NmRo77Kyh" style="text-align: right" title="Total Revenues"&gt;1,645,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z3zPV4NmyYv4" style="text-align: right" title="Total Revenues"&gt;599,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zBRO21NKvjmd" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1472"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z36Oniw3UNX" style="text-align: right" title="Total Revenues"&gt;599,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbhH7dlvZkP8" style="text-align: right" title="Total Revenues"&gt;213,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zo153DRATP6k" style="text-align: right" title="Total Revenues"&gt;2,727,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zlX7hepNua51" style="text-align: right" title="Total Revenues"&gt;2,941,848&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zIqCkfFBS1K8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,282,947&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zFXBTyFAtscj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;648,561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z2mI7jpePxKf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,931,508&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z6D5VBHzg8V6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;11,777,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zLzCVZtUfEVa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;4,473,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731_zx75e79ykbq2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;16,250,910&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zICdbosTnajl" style="text-align: right" title="Total Revenues"&gt;8,666,514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zkpwGpPuc8kf" style="text-align: right" title="Total Revenues"&gt;984,717&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zbSG2VEKlJd6" style="text-align: right" title="Total Revenues"&gt;9,651,231&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zC56Y4ZCo0G3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;3,111,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRosHrM6kGDb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;3,488,454&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrecrVMWo1zj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;6,599,679&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zqEQMw5UbQEc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;11,777,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zfhh42mcq4Sc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;4,473,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_zepUZlJFxmh1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;16,250,910&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Nine Months Ended July 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1WRyV8wHTLb" style="width: 13%; text-align: right" title="Total Revenues"&gt;2,126,863&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zz0uLbezkAKe" style="width: 13%; text-align: right" title="Total Revenues"&gt;4,899,676&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zMOmCv1bbmNi" style="width: 13%; text-align: right" title="Total Revenues"&gt;7,026,539&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_z8Q5BFvgRoqk" style="text-align: right" title="Total Revenues"&gt;1,379,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zTt1uSr7Mhr8" style="text-align: right" title="Total Revenues"&gt;2,089,476&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zkeiKfxO6GO8" style="text-align: right" title="Total Revenues"&gt;3,468,610&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrGp0Hr3YzAf" style="text-align: right" title="Total Revenues"&gt;4,760,390&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zeDQjqcoWHja" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1526"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zzNn5sxryJD7" style="text-align: right" title="Total Revenues"&gt;4,760,390&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuyDAH2ewGyh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;110,694&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zMpkXyblsaw6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1532"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zz5lzLtLpEk4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;110,694&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zkHscKIp1FPb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;8,377,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zIIWdgqu2ya5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;6,989,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember_zBMmEludxxob" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;15,366,233&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zMwoqmKx2wIf" style="text-align: right" title="Total Revenues"&gt;5,241,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zHRcivL3RbWa" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_ze8fBWvV5QK9" style="text-align: right" title="Total Revenues"&gt;5,402,074&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zJj86ok9Smbb" style="text-align: right" title="Total Revenues"&gt;947,664&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zuF3aD4aM4O8" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1550"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zqEVDRmlt4ud" style="text-align: right" title="Total Revenues"&gt;947,664&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zq9W8ttJAUu7" style="text-align: right" title="Total Revenues"&gt;358,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_ztWugTKKt4Bi" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1556"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zrbvvIvDEPK9" style="text-align: right" title="Total Revenues"&gt;358,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zBRCgwtfGvF5" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1560"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5MCnBzAh57b" style="text-align: right" title="Total Revenues"&gt;5,883,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zTHkC6dRdB0a" style="text-align: right" title="Total Revenues"&gt;5,883,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zdTVL0xv7LMk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,829,413&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zHRJe0V5wpRh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;944,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zmrW6uEKkq63" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,774,156&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zTHnF0xauPjf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;8,377,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zJcFfPW2WWVi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;6,989,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember_zAcYbO9rvKs6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;15,366,233&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zxXzyyKwFnih" style="text-align: right" title="Total Revenues"&gt;5,467,995&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zPKfzZ4qNaMg" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKOmclDRqQI5" style="text-align: right" title="Total Revenues"&gt;5,628,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCfwSw3kz7z9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,909,086&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zQrszQAkklZ" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;6,828,615&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_znIme7s5zwYd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;9,737,701&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zGAOAnMxV2Hl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;8,377,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zGVOGPGTyXb2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;6,989,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember_z3q1z3OMl8Q7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;15,366,233&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zyKF3Dopb1Ne" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:NumberOfReportableSegments
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Integer">2</us-gaap:NumberOfReportableSegments>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zzBfcJoxNaSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_zyirGEd4Eiqg" style="display: none"&gt;SCHEDULE
OF SEGMENT REPORTING INFORMATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zGL9yNjpzPz3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zbLA4cCrL6Pk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZNnKP0WAOii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20210501__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zMETQLzlfbEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Three Months Ended July 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzZq1_zAZcZmveK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;3,845,051&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;1,982,324&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0850"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;5,827,375&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzZq1_z2JoUcrhPen7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;545,243&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,069,723&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0855"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,614,966&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_iT_mtGPzZq1_maOILz45u_zHKBjhwEeOK" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,299,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;912,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0860"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,212,409&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--ResearchAndDevelopmentExpense_maOEzN83_zzqSaTnFLJbd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;540,553&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;135,213&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0865"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;675,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzN83_zT3cnP8ieIDg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;860,539&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;616,378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;728,313&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,205,230&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--OperatingExpenses_iT_mtOEzN83_msOILz45u_zwThFlfhVg5l" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,401,092&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;751,591&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;728,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,880,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--OperatingIncomeLoss_iT_mtOILz45u_maILFCOzV1e_zSJsGBDioiR3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,898,716&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;161,010&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(728,313&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,331,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--OtherIncome_maNIEzF16_zTnUzVAzh0w5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,554&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0885"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,571&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--FundingFromPaycheckProtectionProgram_maNIEzF16_zP8PriUGyin1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Funding from Paycheck Protection Program&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0888"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0889"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0890"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0891"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzF16_zRSnY5NtyHyj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest Expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(2,718&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,863&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(14,736&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzF16_maILFCOzV1e_zul7yqKEHLVh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;836&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(5,846&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(11,165&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzV1e_maNILztR8_zdhMSfLJsJP5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,899,552&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;155,164&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(734,468&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,320,248&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income Tax  (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zBxBNVRC4Ll3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current Tax Benefit &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;157,333&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;260,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0910"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"/&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;418,329&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zTKyuAQheRJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(338,098&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;108,141&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,466&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(217,491&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzGe3_msNILztR8_zmMu4lgOpRel" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(180,765&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;369,137&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;12,466&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;200,838&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_iT_mtNILztR8_zdN2kMCobld6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,718,787&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;524,301&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(722,002&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,521,086&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Assets_iE_pp0p0_zHhbVGI5v9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;28,820,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,608,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;934,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44,363,219&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--Liabilities_iE_zngwf6CStpQg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,159,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;844,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;379,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,384,211&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--RevenuesFromIntercompanySales_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;492,579&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44,372&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;675,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,211,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;195,103&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,590&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7,952&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;227,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--PaymentsForProceedsFromProductiveAssets_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;201,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;7,655&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;30,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;239,437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zXTXsmUiFj94" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_491_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zEaeiNS3RjD6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zV5WMfyryT9d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zOWGzPFz8H78" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Three Months Ended July 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzMk0_z4AgSaKDElg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;3,053,070&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;2,342,966&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0955"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;5,396,036&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_msGPzMk0_z6OQbBYUQ6Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;653,117&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,123,751&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0960"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,776,868&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--GrossProfit_iT_mtGPzMk0_maOILz8vE_zFCSZC3HZUCf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,399,953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,219,215&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0965"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,619,168&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_maOEzphw_zpNw4ryVOcGb" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;394,332&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;352,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,684&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;772,641&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzphw_zaBbzyAbJUwa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;496,772&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;515,547&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;513,150&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,525,469&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingExpenses_iT_mtOEzphw_msOILz8vE_zttsvQFitEhh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;891,104&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;868,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;538,834&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,298,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_iT_mtOILz8vE_maILFCOzJ98_zmx1jeAu6kT7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,508,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;351,043&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(538,834&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,321,058&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OtherIncome_maNIEzV2a_zxVa1TjZP2Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;126&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl0990"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,871&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzV2a_zw5ibvdzvh78" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest Expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(1,718&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,672&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(16,580&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzV2a_maILFCOzJ98_ztTgyJzKbS8i" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,027&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(4,546&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(10,190&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,709&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJ98_maNILz6J0_ztx8vhwiGRf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,510,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;346,497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(549,024&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,308,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;b&gt;Income Tax (Expense) Benefit&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_z5zLgW7Gnm4i" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Tax (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1009"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(3,948&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_zM8rvrfnLVa9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(236,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(65,979&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(287,180&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzOP9_msNILz6J0_z7dOdYUxR2I6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(230,824&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;15,155&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(69,927&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(285,596&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtNILz6J0_zAvRGkg1Z1Ca" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,280,052&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;361,652&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(618,951&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,022,753&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--Assets_iE_zTQA11jLWANe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;22,149,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,439,917&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;678,515&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;37,268,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--Liabilities_iE_zsHB4G4VpwN9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,737,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,392,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;767,393&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,897,216&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RevenuesFromIntercompanySales_z4qzXFyCnyt7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;498,312&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;8,976&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,350,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,857,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--DepreciationDepletionAndAmortization_ziMoyo9YVL82" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;261,975&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;43,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;4,677&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;309,915&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--PaymentsForProceedsFromProductiveAssets_ztULnn56xRpk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;317,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;23,288&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1050"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;341,180&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_494_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_z8mnZxEMjXFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_493_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zcoEzrEmfIml" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZpU0qD8DiK9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_495_20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zJTlE8zlmzRe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Nine Months Ended July 31, 2021&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzLty_zo9EcE8BF7Ve" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;11,777,739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;4,473,171&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1055"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;16,250,910&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzLty_zbrRvDMGbOBd" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,462,219&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,511,756&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1060"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,973,975&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--GrossProfit_iT_mtGPzLty_zgSF08t8LyQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,315,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,961,415&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1065"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;11,276,935&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_maOEzJ57_zalJKwIMhg23" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,521,175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;383,011&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1070"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,904,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzJ57_zdLjAVnZGNvf" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,394,986&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,736,004&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,667,607&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,798,597&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--OperatingExpenses_iT_mtOEzJ57_msOILzbjv_zay4sPk6lJS4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,916,161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,119,015&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,667,607&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,702,783&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_iT_mtOILzbjv_maILFCOz5yq_zwak4xWvTOUb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,399,359&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(157,600&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,667,607&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,574,152&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OtherIncome_maNIEzLNm_z7XVptzPwso9" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;74,173&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;51&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;846&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;75,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--FundingFromPaycheckProtectionProgram_maNIEzLNm_zR07QgY7UZek" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Funding from Paycheck Protection Program&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;122,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;526,545&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1095"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;648,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzLNm_zWrNkq6Dj3Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest Expense&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(8,489&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(15,558&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(18,844&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(42,891&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzLNm_maILFCOz5yq_z09T82ud78h4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;188,011&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;511,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(17,998&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;681,051&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz5yq_maNILzZDP_zOjSGBK53Ry" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,587,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;353,438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,685,605&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,255,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income Tax (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zqTYj8TI6fWg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current Tax Benefit (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;254,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;498,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(394&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;753,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zD6db4G3vSQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(356,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;264,636&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(58,829&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(150,357&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzp8C_msNILzZDP_zWl9Y1BktAT2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(101,419&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;763,302&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(59,223&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;602,660&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--NetIncomeLoss_iT_mtNILzZDP_zVLqEEat4Cz7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;5,485,951&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,116,740&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,744,828&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;4,857,863&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--Assets_iE_z4zeq2TpDicl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;28,820,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,608,555&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;934,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;44,363,219&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--Liabilities_iE_pp0p0_zmnhlj4ur8U" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,159,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;844,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;379,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,384,211&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--RevenuesFromIntercompanySales_zIbnDa9qvcI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,367,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;184,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,025,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,576,635&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_zYDRnZRuSI61" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;707,761&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;98,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;21,077&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;827,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--PaymentsForProceedsFromProductiveAssets_zCFzmC2KdfKl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;745,405&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;13,203&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;80,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;838,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49E_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zSfqpQpZj7di" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Technology Business (Products)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_49B_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zAuDHOeQPHAb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Marine Engineering Business (Services)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zQsFbdPH0Roc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Overhead&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" id="xdx_499_20191101__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zq12ndWPmf25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold"&gt;Nine Months Ended July 31, 2020&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPz5aW_zVHw4yIGWxGi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 44%; text-align: left"&gt;Revenues from External Customers&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;8,377,081&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;6,989,152&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1160"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;15,366,233&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--CostOfRevenue_msGPz5aW_z6BBvKJ32ie1" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Cost of Revenues&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,715,647&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,831,564&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1165"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,547,211&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--GrossProfit_iT_mtGPz5aW_maOILzpx6_z4aoTz53b3ob" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,661,434&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,157,588&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1170"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,819,022&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_maOEzGAy_zM3aM3L700xl" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Research &amp;amp; Development&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,393,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;830,008&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;190,782&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,414,547&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzGAy_z9g8LLYUbfVe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Selling, General &amp;amp; Administrative&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;2,056,947&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,678,882&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,214,528&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,950,357&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingExpenses_iT_mtOEzGAy_msOILzpx6_zFJZFCAFz117" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Total Operating Expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,450,704&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,508,890&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,405,310&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;7,364,904&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_iT_mtOILzpx6_maILFCOzaT8_zeWY7OwOlecb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Income (Loss) from Operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,210,730&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;648,698&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,405,310&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,454,118&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Other Income (Expense)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--OtherIncome_maNIEzHlH_zYABMinqhigc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Other Income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1195"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;16,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzHlH_zPjp8hDHkq3g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Interest (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(7,345&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,313&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(54,650&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzHlH_maILFCOzaT8_zEEDfzGGoOSk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt"&gt;Total Other Income (Expense)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,897&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(12,171&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(34,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(38,266&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzaT8_maNILzccu_zoDizFMmcuic" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt; Income (Loss) before Income Taxes&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,219,627&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;636,527&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,440,302&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,415,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&lt;b&gt;Income Tax (Expense) Benefit&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zDA0oAOadno3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Tax (Expense) Benefit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1214"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: right"&gt;-&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,905&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;13,063&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zzxBdNt4SBe8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Deferred Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(315,849&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;145,713&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(154,333&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(324,469&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzjVY_msNILzccu_zYguLoWi7Mx2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left"&gt;Total Income Tax (Expense) Benefit&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(290,881&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;145,713&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(166,238&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(311,406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_mtNILzccu_zezizk125aRg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Net Income (Loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,928,746&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;782,240&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,606,540&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;2,104,446&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Supplemental Disclosures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--Assets_iE_zTtROpmhnSF9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;22,149,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,439,917&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;678,515&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;37,268,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--Liabilities_iE_zCBNtB6QwnK9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Total Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,737,007&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,392,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;767,393&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;3,897,216&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--RevenuesFromIntercompanySales_znbZNmhFlGL1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Revenues from Intercompany Sales - eliminated from sales above&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;801,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;109,505&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,025,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;2,935,639&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--DepreciationDepletionAndAmortization_zKaFIy22fkl6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Depreciation and Amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;539,567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;89,688&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;14,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;643,335&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--PaymentsForProceedsFromProductiveAssets_zaJvHdxnetEd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Purchases of Long-lived Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;758,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;49,615&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;832,674&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3845051</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1982324</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5827375</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:CostOfRevenue
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">545243</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1069723</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1614966</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3299808</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">912601</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4212409</us-gaap:GrossProfit>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">540553</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">135213</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">675766</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">860539</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">616378</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">728313</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2205230</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1401092</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">751591</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">728313</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2880996</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1898716</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">161010</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-728313</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1331413</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherIncome
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3554</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">17</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3571</us-gaap:OtherIncome>
    <us-gaap:InterestExpenseOther
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2718</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5863</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">6155</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">14736</us-gaap:InterestExpenseOther>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">836</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-5846</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-6155</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-11165</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1899552</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">155164</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-734468</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1320248</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-157333</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-260996</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-418329</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">338098</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-108141</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-12466</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">217491</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">180765</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-369137</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-12466</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-200838</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1718787</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">524301</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-722002</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1521086</us-gaap:NetIncomeLoss>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">28820472</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">14608555</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">934192</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">44363219</us-gaap:Assets>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2159921</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">844816</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">379474</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3384211</us-gaap:Liabilities>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">492579</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">44372</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">675000</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1211951</CODA:RevenuesFromIntercompanySales>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">195103</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">24590</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">7952</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">227645</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">201198</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">7655</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2021-05-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">30584</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2021-05-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">239437</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3053070</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2342966</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5396036</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:CostOfRevenue
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">653117</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1123751</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1776868</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2399953</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1219215</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3619168</us-gaap:GrossProfit>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">394332</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">352625</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">25684</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">772641</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">496772</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">515547</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">513150</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1525469</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">891104</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">868172</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">538834</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2298110</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1508849</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">351043</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-538834</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1321058</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherIncome
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3745</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">126</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3871</us-gaap:OtherIncome>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1718</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4672</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">10190</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">16580</us-gaap:InterestExpenseOther>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2027</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-4546</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-10190</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-12709</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1510876</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">346497</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-549024</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1308349</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-5532</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3948</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1584</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">236356</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-15155</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">65979</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">287180</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">230824</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-15155</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">69927</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">285596</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1280052</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">361652</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-618951</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1022753</us-gaap:NetIncomeLoss>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">22149613</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">14439917</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">678515</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">37268045</us-gaap:Assets>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1737007</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1392816</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">767393</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3897216</us-gaap:Liabilities>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">498312</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">8976</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1350000</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1857288</CODA:RevenuesFromIntercompanySales>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">261975</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">43263</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-05-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4677</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">309915</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">317892</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">23288</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-05-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">341180</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">11777739</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4473171</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">16250910</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:CostOfRevenue
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2462219</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2511756</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4973975</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">9315520</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1961415</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">11276935</us-gaap:GrossProfit>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1521175</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">383011</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1904186</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2394986</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1736004</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1667607</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5798597</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3916161</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2119015</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1667607</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">7702783</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5399359</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-157600</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1667607</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3574152</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherIncome
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">74173</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">51</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">846</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">75070</us-gaap:OtherIncome>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">122327</CODA:FundingFromPaycheckProtectionProgram>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">526545</CODA:FundingFromPaycheckProtectionProgram>
    <CODA:FundingFromPaycheckProtectionProgram
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">648872</CODA:FundingFromPaycheckProtectionProgram>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">8489</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">15558</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">18844</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">42891</us-gaap:InterestExpenseOther>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">188011</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">511038</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-17998</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">681051</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5587370</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">353438</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1685605</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4255203</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-254745</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-498666</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">394</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-753017</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">356164</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-264636</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">58829</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">150357</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">101419</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-763302</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">59223</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-602660</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5485951</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1116740</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1744828</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4857863</us-gaap:NetIncomeLoss>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">28820472</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">14608555</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">934192</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">44363219</us-gaap:Assets>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2159921</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">844816</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">379474</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3384211</us-gaap:Liabilities>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1367619</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">184016</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2025000</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3576635</CODA:RevenuesFromIntercompanySales>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">707761</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">98671</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">21077</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">827509</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">745405</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">13203</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-11-012021-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">80018</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2020-11-012021-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">838626</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">8377081</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">6989152</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">15366233</us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax>
    <us-gaap:CostOfRevenue
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1715647</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3831564</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">5547211</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">6661434</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3157588</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">9819022</us-gaap:GrossProfit>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1393757</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">830008</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">190782</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2414547</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2056947</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1678882</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1214528</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">4950357</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3450704</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2508890</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1405310</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">7364904</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3210730</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">648698</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1405310</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2454118</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherIncome
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">16242</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">142</us-gaap:OtherIncome>
    <us-gaap:OtherIncome
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">16384</us-gaap:OtherIncome>
    <us-gaap:InterestExpenseOther
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">7345</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">12313</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">34992</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">54650</us-gaap:InterestExpenseOther>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">8897</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-12171</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-34992</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-38266</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3219627</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">636527</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1440302</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2415852</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-24968</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">11905</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-13063</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">315849</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-145713</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">154333</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">324469</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">290881</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-145713</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">166238</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">311406</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2928746</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">782240</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">-1606540</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2104446</us-gaap:NetIncomeLoss>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">22149613</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">14439917</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">678515</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">37268045</us-gaap:Assets>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1737007</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">1392816</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">767393</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">3897216</us-gaap:Liabilities>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">801134</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">109505</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2025000</CODA:RevenuesFromIntercompanySales>
    <CODA:RevenuesFromIntercompanySales
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">2935639</CODA:RevenuesFromIntercompanySales>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">539567</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">89688</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">14080</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">643335</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">758619</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">24440</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2019-11-012020-07-31_custom_OverheadMember_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">49615</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:PaymentsForProceedsFromProductiveAssets
      contextRef="From2019-11-012020-07-31_custom_SegmentReportingMember"
      decimals="0"
      unitRef="USD">832674</us-gaap:PaymentsForProceedsFromProductiveAssets>
    <us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_893_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zJg62LYOWYt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;span id="xdx_8BD_z3YNeEXI1gc2" style="display: none"&gt;SCHEDULE
OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Three Months Ended July 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 46%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zoyoSJ7oLnL4" style="width: 14%; text-align: right" title="Total Revenues"&gt;962,043&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_znz2qZaoPIj" style="width: 14%; text-align: right" title="Total Revenues"&gt;589,560&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zOyZvoKiXgG" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,551,603&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zKzNHJZCRhE8" style="text-align: right" title="Total Revenues"&gt;1,649,281&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zAFB6bbvPma4" style="text-align: right" title="Total Revenues"&gt;1,392,764&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_zGlVfTYjvdA8" style="text-align: right" title="Total Revenues"&gt;3,042,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z5VQMKObYTzi" style="text-align: right" title="Total Revenues"&gt;971,563&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zJDiZaktWPti" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1274"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zKGY9732Yxti" style="text-align: right" title="Total Revenues"&gt;971,563&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zxUNstQ4xLjf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;262,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z4rBVVWMIufd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1280"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zL2UXyymY0Hj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;262,164&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_znqhodxXzoWg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,845,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z8f70V4Z2ndc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;1,982,324&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731_zlRUGIAglu95" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,827,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zEJ6aQgU0YO9" style="text-align: right" title="Total Revenues"&gt;2,151,520&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVBuuMvMX8w9" style="text-align: right" title="Total Revenues"&gt;782,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVP7JevlhYwj" style="text-align: right" title="Total Revenues"&gt;2,933,775&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zGe69qDBZHSb" style="text-align: right" title="Total Revenues"&gt;713,389&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zxIoGLXkaJy9" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1298"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zUUqHLQYQHQ9" style="text-align: right" title="Total Revenues"&gt;713,389&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zuW46quhlKwi" style="text-align: right" title="Total Revenues"&gt;153,150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zL8Gwd5cucci" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1304"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zQzmuw4s0vUj" style="text-align: right" title="Total Revenues"&gt;153,150&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbiWzQgAvDB6" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1308"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zs83ggiwNdqa" style="text-align: right" title="Total Revenues"&gt;1,093,176&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zv1fMcKZexbb" style="text-align: right" title="Total Revenues"&gt;1,093,176&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_ziDrDEntUbla" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;826,992&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zbwVYRyjnhAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;106,893&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z6Ve2Vw2WdDj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;933,885&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zWfownCw1Uce" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,845,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z1NTtExUx933" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;1,982,324&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731_z95K7WnovE6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,827,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zGhvZCPJqTpf" style="text-align: right" title="Total Revenues"&gt;2,298,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zoJrSD0vDfC6" style="text-align: right" title="Total Revenues"&gt;670,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z4MNJIssQ10f" style="text-align: right" title="Total Revenues"&gt;2,969,217&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRbAca8s6rIg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,546,089&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z0OHeAs0EAFb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,312,069&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYG3RtPp6QK2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,858,158&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z2LDUZibHJg7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,845,051&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zFYhEYlVOqee" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;1,982,324&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731_zp9CApJB4tQf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,827,375&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Three Months Ended July 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 46%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zVXH8Z4OYuxc" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,071,893&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1bC7USjkhq8" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,753,662&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--AmericasMember_zMDdOfdEpxjd" style="width: 14%; text-align: right" title="Total Revenues"&gt;2,825,555&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zS3Y9CNgjkr6" style="text-align: right" title="Total Revenues"&gt;240,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zZnuvdkGbGfb" style="text-align: right" title="Total Revenues"&gt;589,304&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--EuropeMember_z9CbjoVVl3bl" style="text-align: right" title="Total Revenues"&gt;829,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zFpoX0pwyps" style="text-align: right" title="Total Revenues"&gt;1,718,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrmFVpo9gD6g" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1358"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zXS7xeFRVMXe" style="text-align: right" title="Total Revenues"&gt;1,718,644&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgax1yS9JwIi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;22,406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zmfXnHUDlXql" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1364"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgf01bkXUC69" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;22,406&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zsxTYKXpNuB4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,053,070&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zjIJDznPWXzb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;2,342,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731_zyKJEGEyvwE3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,396,036&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_z53g57S1hrqf" style="text-align: right" title="Total Revenues"&gt;2,058,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zJ2hG8NXdSK4" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zTcdEbwwURRl" style="text-align: right" title="Total Revenues"&gt;2,218,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zRrmPCDjJnFa" style="text-align: right" title="Total Revenues"&gt;119,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zpJjSyfIgB4g" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1382"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zV1DZBpY7z8l" style="text-align: right" title="Total Revenues"&gt;119,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z8rYCK1rKvn3" style="text-align: right" title="Total Revenues"&gt;90,540&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zqEyt7wXGtqj" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1388"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z5Y0jN6TIXdd" style="text-align: right" title="Total Revenues"&gt;90,540&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zHsq7Pce9On" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1392"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5oYAut1dlwg" style="text-align: right" title="Total Revenues"&gt;1,895,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zMWknLjTHEfb" style="text-align: right" title="Total Revenues"&gt;1,895,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zDgZW9TdIFu8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;785,264&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zU0BlqItkjhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;286,920&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--ServicesMember_z31xsxVtvOt" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,072,184&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z5Gk8mYnWokj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,053,070&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zy87C9B6u8Yk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;2,342,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20200501__20200731_z9oGGy2ZZvE8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,396,036&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z2WKZDKbveB8" style="text-align: right" title="Total Revenues"&gt;2,148,706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zlCtitXpmbCb" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zepM5CkDLx5j" style="text-align: right" title="Total Revenues"&gt;2,309,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zhSywOUTHve4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;904,364&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zMWT4oEp0yQ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,182,429&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCaxIQ3CrvXj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;3,086,793&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zbt5U87KZmEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;3,053,070&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zVamb25jnhRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;2,342,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731_zDgGhNaBkCia" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;5,396,036&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"/&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Nine Months Ended July 31, 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 46%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_za6Tgk5hEzPi" style="width: 14%; text-align: right" title="Total Revenues"&gt;2,425,850&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_zLOIPtCZzzc4" style="width: 14%; text-align: right" title="Total Revenues"&gt;1,703,464&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zRjISObhk97c" style="width: 14%; text-align: right" title="Total Revenues"&gt;4,129,314&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zrz56I1PLKjf" style="text-align: right" title="Total Revenues"&gt;4,440,036&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zcXOg3mvCHPc" style="text-align: right" title="Total Revenues"&gt;2,769,707&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_ziFPBiQqDdX9" style="text-align: right" title="Total Revenues"&gt;7,209,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z0tMQ1xjj9f1" style="text-align: right" title="Total Revenues"&gt;4,466,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zcJqYR8GfURg" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1442"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z1LzzTO1I1Wg" style="text-align: right" title="Total Revenues"&gt;4,466,796&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuYaoNI9rlc8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;445,057&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z9QiWkWLupGk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1448"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zYvNInh81itf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;445,057&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zfK9F2LY1XZ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;11,777,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zsGBNtbdNP0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;4,473,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_z0gubQ5m91qa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;16,250,910&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zWcy6VWZzYFf" style="text-align: right" title="Total Revenues"&gt;8,035,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zfl2kRQWVlZb" style="text-align: right" title="Total Revenues"&gt;1,096,718&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zOXQ47Yb2c2e" style="text-align: right" title="Total Revenues"&gt;9,132,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zZ2Kk6TFdbM2" style="text-align: right" title="Total Revenues"&gt;1,645,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_z1RUG9PO9yn1" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1466"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zP0NmRo77Kyh" style="text-align: right" title="Total Revenues"&gt;1,645,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z3zPV4NmyYv4" style="text-align: right" title="Total Revenues"&gt;599,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zBRO21NKvjmd" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1472"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z36Oniw3UNX" style="text-align: right" title="Total Revenues"&gt;599,425&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbhH7dlvZkP8" style="text-align: right" title="Total Revenues"&gt;213,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zo153DRATP6k" style="text-align: right" title="Total Revenues"&gt;2,727,892&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zlX7hepNua51" style="text-align: right" title="Total Revenues"&gt;2,941,848&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zIqCkfFBS1K8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,282,947&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zFXBTyFAtscj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;648,561&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z2mI7jpePxKf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,931,508&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z6D5VBHzg8V6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;11,777,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zLzCVZtUfEVa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;4,473,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731_zx75e79ykbq2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;16,250,910&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zICdbosTnajl" style="text-align: right" title="Total Revenues"&gt;8,666,514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zkpwGpPuc8kf" style="text-align: right" title="Total Revenues"&gt;984,717&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zbSG2VEKlJd6" style="text-align: right" title="Total Revenues"&gt;9,651,231&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zC56Y4ZCo0G3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;3,111,225&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRosHrM6kGDb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;3,488,454&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrecrVMWo1zj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;6,599,679&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zqEQMw5UbQEc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;11,777,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zfhh42mcq4Sc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;4,473,171&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_zepUZlJFxmh1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;16,250,910&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
15 -SEGMENT ANALYSIS (Continued)&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;For the Nine Months Ended July 31, 2020&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Marine&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Technology&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Engineering&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;Grand&lt;/td&gt;&lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Business&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 49%"&gt;Americas&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1WRyV8wHTLb" style="width: 13%; text-align: right" title="Total Revenues"&gt;2,126,863&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zz0uLbezkAKe" style="width: 13%; text-align: right" title="Total Revenues"&gt;4,899,676&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zMOmCv1bbmNi" style="width: 13%; text-align: right" title="Total Revenues"&gt;7,026,539&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Europe&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_z8Q5BFvgRoqk" style="text-align: right" title="Total Revenues"&gt;1,379,134&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zTt1uSr7Mhr8" style="text-align: right" title="Total Revenues"&gt;2,089,476&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zkeiKfxO6GO8" style="text-align: right" title="Total Revenues"&gt;3,468,610&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Australia/Asia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrGp0Hr3YzAf" style="text-align: right" title="Total Revenues"&gt;4,760,390&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zeDQjqcoWHja" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1526"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zzNn5sxryJD7" style="text-align: right" title="Total Revenues"&gt;4,760,390&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Middle East/Africa&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuyDAH2ewGyh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;110,694&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zMpkXyblsaw6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1532"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zz5lzLtLpEk4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;110,694&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zkHscKIp1FPb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;8,377,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zIIWdgqu2ya5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;6,989,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember_zBMmEludxxob" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;15,366,233&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Equipment Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zMwoqmKx2wIf" style="text-align: right" title="Total Revenues"&gt;5,241,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zHRcivL3RbWa" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_ze8fBWvV5QK9" style="text-align: right" title="Total Revenues"&gt;5,402,074&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Equipment Rentals&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zJj86ok9Smbb" style="text-align: right" title="Total Revenues"&gt;947,664&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zuF3aD4aM4O8" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1550"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zqEVDRmlt4ud" style="text-align: right" title="Total Revenues"&gt;947,664&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Software Sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zq9W8ttJAUu7" style="text-align: right" title="Total Revenues"&gt;358,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_ztWugTKKt4Bi" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1556"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zrbvvIvDEPK9" style="text-align: right" title="Total Revenues"&gt;358,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Engineering Parts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zBRCgwtfGvF5" style="text-align: right" title="Total Revenues"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1560"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5MCnBzAh57b" style="text-align: right" title="Total Revenues"&gt;5,883,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zTHkC6dRdB0a" style="text-align: right" title="Total Revenues"&gt;5,883,872&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Services&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zdTVL0xv7LMk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;1,829,413&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zHRJe0V5wpRh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;944,743&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zmrW6uEKkq63" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,774,156&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zTHnF0xauPjf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;8,377,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zJcFfPW2WWVi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;6,989,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember_zAcYbO9rvKs6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;15,366,233&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Goods transferred at a point in time&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zxXzyyKwFnih" style="text-align: right" title="Total Revenues"&gt;5,467,995&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zPKfzZ4qNaMg" style="text-align: right" title="Total Revenues"&gt;160,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKOmclDRqQI5" style="text-align: right" title="Total Revenues"&gt;5,628,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Services transferred over time&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCfwSw3kz7z9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;2,909,086&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zQrszQAkklZ" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;6,828,615&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_znIme7s5zwYd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"&gt;9,737,701&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zGAOAnMxV2Hl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;8,377,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zGVOGPGTyXb2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;6,989,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember_z3q1z3OMl8Q7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues"&gt;15,366,233&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">962043</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">589560</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_srt_AmericasMember"
      decimals="0"
      unitRef="USD">1551603</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">1649281</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">1392764</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_srt_EuropeMember"
      decimals="0"
      unitRef="USD">3042045</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">971563</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">971563</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">262164</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">262164</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">3845051</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">1982324</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">5827375</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">2151520</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">782255</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">2933775</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">713389</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">713389</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">153150</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">153150</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">1093176</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">1093176</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">826992</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">106893</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_ServicesMember"
      decimals="0"
      unitRef="USD">933885</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">3845051</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">1982324</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">5827375</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">2298962</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">670255</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">2969217</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">1546089</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">1312069</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">2858158</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">3845051</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">1982324</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">5827375</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">1071893</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">1753662</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_srt_AmericasMember"
      decimals="0"
      unitRef="USD">2825555</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">240127</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">589304</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_srt_EuropeMember"
      decimals="0"
      unitRef="USD">829431</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">1718644</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">1718644</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">22406</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">22406</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">3053070</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">2342966</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">5396036</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">2058166</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">160537</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">2218703</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">119100</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">119100</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">90540</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">90540</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">1895509</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">1895509</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">785264</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">286920</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_ServicesMember"
      decimals="0"
      unitRef="USD">1072184</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">3053070</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">2342966</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">5396036</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">2148706</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">160537</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">2309243</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">904364</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">2182429</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">3086793</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">3053070</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">2342966</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-05-012020-07-31"
      decimals="0"
      unitRef="USD">5396036</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">2425850</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">1703464</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_srt_AmericasMember"
      decimals="0"
      unitRef="USD">4129314</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">4440036</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">2769707</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_srt_EuropeMember"
      decimals="0"
      unitRef="USD">7209743</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">4466796</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">4466796</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">445057</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">445057</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">11777739</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">4473171</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">16250910</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">8035469</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">1096718</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">9132187</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">1645942</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">1645942</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">599425</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">599425</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">213956</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">2727892</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">2941848</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">1282947</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">648561</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_ServicesMember"
      decimals="0"
      unitRef="USD">1931508</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">11777739</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">4473171</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">16250910</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">8666514</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">984717</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">9651231</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">3111225</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">3488454</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">6599679</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">11777739</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-012021-07-31_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">4473171</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">16250910</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">2126863</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">4899676</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_AmericasMember"
      decimals="0"
      unitRef="USD">7026539</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">1379134</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">2089476</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_srt_EuropeMember"
      decimals="0"
      unitRef="USD">3468610</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">4760390</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_AustraliaAndAsiaMember"
      decimals="0"
      unitRef="USD">4760390</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">110694</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MiddleEastAndAfricaMember"
      decimals="0"
      unitRef="USD">110694</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">8377081</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">6989152</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_GeographicConcentrationRiskMember"
      decimals="0"
      unitRef="USD">15366233</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">5241537</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">160537</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentSalesMember"
      decimals="0"
      unitRef="USD">5402074</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">947664</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EquipmentRentalsMember"
      decimals="0"
      unitRef="USD">947664</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">358467</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_SoftwareSalesMember"
      decimals="0"
      unitRef="USD">358467</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">5883872</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_EngineeringPartsMember"
      decimals="0"
      unitRef="USD">5883872</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">1829413</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">944743</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_ServicesMember"
      decimals="0"
      unitRef="USD">2774156</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">8377081</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">6989152</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_ProductConcentrationRiskMember"
      decimals="0"
      unitRef="USD">15366233</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">5467995</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">160537</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredAtPointInTimeMember"
      decimals="0"
      unitRef="USD">5628532</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineTechnologyBusinessProductsMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">2909086</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_custom_MarineEngineeringBusinessServicesMember_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">6828615</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_us-gaap_TransferredOverTimeMember"
      decimals="0"
      unitRef="USD">9737701</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineTechnologyBusinessProductsMember"
      decimals="0"
      unitRef="USD">8377081</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember_custom_MarineEngineeringBusinessServicesMember"
      decimals="0"
      unitRef="USD">6989152</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2019-11-012020-07-31_us-gaap_RevenueFromRightsConcentrationRiskMember"
      decimals="0"
      unitRef="USD">15366233</us-gaap:Revenues>
    <CODA:PayrollProtectionProgramTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_801_ecustom--PayrollProtectionProgramTextBlock_zqP2R17BnNhi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
16 &#x2013; &lt;span id="xdx_82E_zDydpGffvRC9"&gt;PAYROLL PROTECTION PROGRAM&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
the nine months ended July 31, 2021, two of our US companies, received $&lt;span id="xdx_90A_eus-gaap--ProceedsFromLoanOriginations1_c20201101__20210731__us-gaap--DebtInstrumentAxis__custom--SecondRoundPayrollProtectionProgramMember_zuEoRN9dUUOa"&gt;648,872
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;under the second round of the US Government Payroll
Protection Program (&#x201c;Second Round PPP&#x201d;) for payroll assistance during the Pandemic. The proceeds from the Second Round PPP
have been used to pay US employees&#x2019; salaries during this period. In the nine months ended July 31, 2021 the Company
utilized all of the $648,872 of the Second Round PPP to maintain payroll expense. The loans were forgiven on June 14
and 22, 2021.&lt;/span&gt; This amount is recorded in our accounts as &#x201c;Other Income&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;In
the 2020 FY our US companies received $&lt;span id="xdx_90B_eus-gaap--ProceedsFromLoanOriginations1_c20191101__20201031__us-gaap--DebtInstrumentAxis__custom--FirstRoundPayrollProtectionProgramMember_zXREa5JhKoNb"&gt;648,872
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;under the US Government Payroll Protection Program
(&#x201c;First Round PPP&#x201d;). The proceeds from the First Round PPP were used to maintain payroll expenses. The companies received
their First Round PPP loans in April and May of 2020. The amount received under the First Round PPP has now been forgiven under the Program. This amount
is recorded in our financial statements of 2020FY as &#x201c;Other Income.&#x201d;&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CODA:PayrollProtectionProgramTextBlock>
    <us-gaap:ProceedsFromLoanOriginations1
      contextRef="From2020-11-012021-07-31_custom_SecondRoundPayrollProtectionProgramMember"
      decimals="0"
      unitRef="USD">648872</us-gaap:ProceedsFromLoanOriginations1>
    <us-gaap:ProceedsFromLoanOriginations1
      contextRef="From2019-11-012020-10-31_custom_FirstRoundPayrollProtectionProgramMember"
      decimals="0"
      unitRef="USD">648872</us-gaap:ProceedsFromLoanOriginations1>
    <CODA:CovidNineteenTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_806_ecustom--CovidNineteenTextBlock_zlZZ5I6Aeyil" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
17 &#x2013; &lt;span id="xdx_82E_zmrV97FoopZh"&gt;COVID-19&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Company faces various risks related to the global outbreak of coronavirus disease (&#x201c;COVID-19&#x201d;).&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Engineering Services Business is dependent on its workforce to deliver its products and services primarily to the US and U.K. Governments.
If significant portions of the Engineering Services Business&#x2019;s workforce are unable to work effectively, or if the US or U.K. Government
and/or other customers&#x2019; operations are curtailed due to illness, quarantines, government actions, facility closures, or other restrictions
in connection with the COVID-19 Pandemic, the Engineering Services Business&#x2019;s operations is likely to be severely impacted. The
Engineering Services Business may be unable to perform fully on its contracts and costs may increase as a result of the COVID-19 outbreak.
These cost increases may not be fully recoverable either from our customers or under existing insurance policies. At this time, the Company&#x2019;s
management cannot predict with any precision the full extent of the impact which COVID-19 Pandemic will have on the Company, but management
continues to mitigate where it can and monitor the situation, to assess further possible implications to operations, the supply chain,
and customers, and to take actions in an effort to mitigate adverse consequences. Further, the Pandemic may impact the Company&#x2019;s
results of operations and constrain the opportunity to grow its business operations in the near term.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;The
Marine Technology Business is dependent on its workforce and/or distributors/resellers to sell and deliver its products and services.
Developments such as social distancing, shelter -in- place directives and travel restrictions introduced by governments have impacted
the Marine Products Business&#x2019;s ability to deploy its workforce effectively. These same developments may affect the operations of
the Company&#x2019;s suppliers, customers and distributors/resellers, as their own workforces and operations are disrupted by efforts
to curtail the spread of this virus. The uncertainty relating to the trajectory of the Pandemic, in particular the evolving strains of
the virus and the associated response of various Governments in the places which we operate will affect the pace at which the Company&#x2019;s
financial performance improves.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"/&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;CODA
OCTOPUS GROUP, INC.&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Notes
to the Unaudited Consolidated Financial Statements&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;July
31, 2021 and 2020&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</CODA:CovidNineteenTextBlock>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zn9ycBjRt2Mk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
18 &#x2013; &lt;span id="xdx_827_zrrZb23cQOdd"&gt;INCOME TAXES&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;The
Company&#x2019;s effective tax rate for the three months ended July 31, 2021 and 2020 was (&lt;span id="xdx_907_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_c20210501__20210731_zPTD0JcZE2od" title="Effective tax rate"&gt;15.2%&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;)
&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;and &lt;span id="xdx_90F_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20200501__20200731_zePFV5ZmI0v5"&gt;19.1%&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;,
&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;respectively. The decrease in the effective
tax rate for the three months ended July 31, 2021, as compared to July 31, 2020 resulted from the US companies having a taxable loss
for the three months ended July 31, 2021 compared to a taxable income for the three months ended July 31, 2020. We also recorded $&lt;span id="xdx_900_eus-gaap--ReinsuranceRetentionPolicyAmountRetained_c20210501__20210731_zFgeFme4KOYa"&gt;184,519
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;related Employee Retention
Credits, which reduced the current income tax expense for the three months ended July 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;The
Company&#x2019;s effective tax rate for the nine months ended July 31, 2021 and 2020 was (&lt;span id="xdx_902_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_c20201101__20210731_zC5eJbPFz8U3"&gt;14.2%&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;)
&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;and &lt;span id="xdx_90A_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20191101__20200731_zeIjJL7GKYCk"&gt;12.9%&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;,
&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;respectively. The decrease in the effective
tax rate for the nine months ended July 31, 2021, as compared to July 31, 2020 resulted from the US companies having a taxable loss for
the nine months ended July 31, 2020 compared to a taxable income for the nine months ended July 31, 2021. We also recorded $&lt;span id="xdx_909_eus-gaap--ReinsuranceRetentionPolicyAmountRetained_c20201101__20210731_zouLAN8kZubj"&gt;496,485
&lt;/span&gt;&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif; background-color: white"&gt;related to Employee
Retention Credits, which reduced the current income tax expense for the nine months ended July 31, 2021.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;As
of July 31, 2021, we had US federal net operating losses carryforwards of $&lt;span id="xdx_901_eus-gaap--OperatingLossCarryforwards_iI_c20210731_zjWrNt1hP9h5" title="Net operating loss"&gt;1,376,727&lt;/span&gt;, which &lt;span id="xdx_903_ecustom--OperatingLossExpirationDescription_dd_c20201101__20210731_z3jib57lh12b" title="Operating loss expiration description"&gt;expire in 2029&lt;/span&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</us-gaap:IncomeTaxDisclosureTextBlock>
    <CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate
      contextRef="From2021-05-012021-07-31"
      decimals="INF"
      unitRef="Pure">-0.152</CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate>
    <CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate
      contextRef="From2020-05-012020-07-31"
      decimals="INF"
      unitRef="Pure">0.191</CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate>
    <us-gaap:ReinsuranceRetentionPolicyAmountRetained
      contextRef="From2021-05-012021-07-31"
      decimals="0"
      unitRef="USD">184519</us-gaap:ReinsuranceRetentionPolicyAmountRetained>
    <CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate
      contextRef="From2020-11-01to2021-07-31"
      decimals="INF"
      unitRef="Pure">-0.142</CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate>
    <CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate
      contextRef="From2019-11-012020-07-31"
      decimals="INF"
      unitRef="Pure">0.129</CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate>
    <us-gaap:ReinsuranceRetentionPolicyAmountRetained
      contextRef="From2020-11-01to2021-07-31"
      decimals="0"
      unitRef="USD">496485</us-gaap:ReinsuranceRetentionPolicyAmountRetained>
    <us-gaap:OperatingLossCarryforwards contextRef="AsOf2021-07-31" decimals="0" unitRef="USD">1376727</us-gaap:OperatingLossCarryforwards>
    <CODA:OperatingLossExpirationDescription contextRef="From2020-11-01to2021-07-31">expire in 2029</CODA:OperatingLossExpirationDescription>
    <CODA:RestatementToPriorYearIncomesTextBlock contextRef="From2020-11-01to2021-07-31">&lt;p id="xdx_80D_ecustom--RestatementToPriorYearIncomesTextBlock_z4J37lcmLFLa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;NOTE
19&lt;/span&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt; &#x2013; &lt;span id="xdx_829_zqH0TiC6kyu3"&gt;RECLASSIFICATION OF PRIOR
YEAR PRESENTATION&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="font: 10pt Times New Roman, Times, Serif"&gt;Certain
prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the previously reported consolidated financial statements. An adjustment has been made to the disclosures of the composition of property
and equipment.&lt;/span&gt;&lt;/p&gt;


</CODA:RestatementToPriorYearIncomesTextBlock>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263975262584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - shares<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Sep. 14, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-Q<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentQuarterlyReport', window );">Document Quarterly Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Jul. 31,  2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--10-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-38154<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">CODA
OCTOPUS GROUP, INC.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001334325<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">34-2008348<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">3300
    S Hiawassee Rd<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 104-105<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Orlando<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">32835<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">863<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">937 8985<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common
    Stock<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">CODA<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,857,195<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CurrentFiscalYearEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gMonthDayItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentQuarterlyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an quarterly report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-Q<br> -Number 240<br> -Section 308<br> -Subsection a<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentQuarterlyReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentTransitionReport</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCurrentReportingStatus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityInteractiveDataCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:yesNoItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityShellCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263976122392">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>CURRENT ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 19,159,905<span></span>
</td>
<td class="nump">$ 15,134,289<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts Receivable, net</a></td>
<td class="nump">2,206,428<span></span>
</td>
<td class="nump">2,014,660<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventory</a></td>
<td class="nump">10,830,818<span></span>
</td>
<td class="nump">9,142,273<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnbilledReceivablesCurrent', window );">Unbilled Receivables</a></td>
<td class="nump">1,167,561<span></span>
</td>
<td class="nump">861,300<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PrepaidExpenseCurrent', window );">Prepaid Expenses</a></td>
<td class="nump">228,281<span></span>
</td>
<td class="nump">289,204<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsCurrent', window );">Other Current Assets</a></td>
<td class="nump">556,212<span></span>
</td>
<td class="nump">244,171<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="nump">34,149,205<span></span>
</td>
<td class="nump">27,685,897<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNetAbstract', window );"><strong>FIXED ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and Equipment, net</a></td>
<td class="nump">6,032,607<span></span>
</td>
<td class="nump">6,059,900<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsAbstract', window );"><strong>OTHER ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IntangibleAssetsNetIncludingGoodwill', window );">Goodwill and Other Intangibles, net</a></td>
<td class="nump">3,769,862<span></span>
</td>
<td class="nump">3,731,452<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred Tax Asset</a></td>
<td class="nump">411,545<span></span>
</td>
<td class="nump">561,902<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssets', window );">Total Other Assets</a></td>
<td class="nump">4,181,407<span></span>
</td>
<td class="nump">4,293,354<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">44,363,219<span></span>
</td>
<td class="nump">38,039,151<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>CURRENT LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableCurrent', window );">Accounts Payable</a></td>
<td class="nump">955,883<span></span>
</td>
<td class="nump">1,284,097<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent', window );">Accrued Expenses and Other Current Liabilities</a></td>
<td class="nump">532,864<span></span>
</td>
<td class="nump">584,202<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Note Payable</a></td>
<td class="nump">193,345<span></span>
</td>
<td class="nump">509,769<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Deferred Revenue</a></td>
<td class="nump">1,520,871<span></span>
</td>
<td class="nump">1,006,454<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">3,202,963<span></span>
</td>
<td class="nump">3,384,522<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrentAbstract', window );"><strong>LONG TERM LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityNoncurrent', window );">Deferred Revenue, less current portion</a></td>
<td class="nump">181,248<span></span>
</td>
<td class="nump">195,022<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermNotesPayable', window );">Note Payable, less current portion</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">63,339<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Total Long Term Liabilities</a></td>
<td class="nump">181,248<span></span>
</td>
<td class="nump">258,361<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">3,384,211<span></span>
</td>
<td class="nump">3,642,883<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquityAbstract', window );"><strong>STOCKHOLDERS&#8217; EQUITY</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common Stock, $.001 par value; 150,000,000 shares authorized, 10,857,195 shares issued and outstanding as of July 31, 2021 and 10,751,881 shares issued and outstanding as of October 31, 2020, respectively</a></td>
<td class="nump">10,858<span></span>
</td>
<td class="nump">10,753<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional Paid-in Capital</a></td>
<td class="nump">60,893,543<span></span>
</td>
<td class="nump">60,132,415<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated Other Comprehensive Loss</a></td>
<td class="num">(1,357,634)<span></span>
</td>
<td class="num">(2,321,278)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated Deficit</a></td>
<td class="num">(18,567,759)<span></span>
</td>
<td class="num">(23,425,622)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Stockholders&#8217; Equity</a></td>
<td class="nump">40,979,008<span></span>
</td>
<td class="nump">34,396,268<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Stockholders&#8217; Equity</a></td>
<td class="nump">$ 44,363,219<span></span>
</td>
<td class="nump">$ 38,039,151<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=d3e637-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669686-108580<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=d3e681-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6801-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.9)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130532-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130532-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130531-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e31917-109318<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IntangibleAssetsNetIncludingGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IntangibleAssetsNetIncludingGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.8)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6787-107765<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123349782&amp;loc=d3e5879-108316<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnbilledReceivablesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnbilledReceivablesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263974704008">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">150,000,000<span></span>
</td>
<td class="nump">150,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">10,857,195<span></span>
</td>
<td class="nump">10,751,881<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">10,857,195<span></span>
</td>
<td class="nump">10,751,881<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263984166728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Income and Comprehensive Income (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Net Revenues</a></td>
<td class="nump">$ 5,827,375<span></span>
</td>
<td class="nump">$ 5,396,036<span></span>
</td>
<td class="nump">$ 16,250,910<span></span>
</td>
<td class="nump">$ 15,366,233<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of Revenues</a></td>
<td class="nump">1,614,966<span></span>
</td>
<td class="nump">1,776,868<span></span>
</td>
<td class="nump">4,973,975<span></span>
</td>
<td class="nump">5,547,211<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
<td class="nump">4,212,409<span></span>
</td>
<td class="nump">3,619,168<span></span>
</td>
<td class="nump">11,276,935<span></span>
</td>
<td class="nump">9,819,022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>OPERATING EXPENSES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research &amp; Development</a></td>
<td class="nump">675,766<span></span>
</td>
<td class="nump">772,641<span></span>
</td>
<td class="nump">1,904,186<span></span>
</td>
<td class="nump">2,414,547<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, General &amp; Administrative</a></td>
<td class="nump">2,205,230<span></span>
</td>
<td class="nump">1,525,469<span></span>
</td>
<td class="nump">5,798,597<span></span>
</td>
<td class="nump">4,950,357<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Operating Expenses</a></td>
<td class="nump">2,880,996<span></span>
</td>
<td class="nump">2,298,110<span></span>
</td>
<td class="nump">7,702,783<span></span>
</td>
<td class="nump">7,364,904<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="nump">1,331,413<span></span>
</td>
<td class="nump">1,321,058<span></span>
</td>
<td class="nump">3,574,152<span></span>
</td>
<td class="nump">2,454,118<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>OTHER INCOME (EXPENSE)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other Income</a></td>
<td class="nump">3,571<span></span>
</td>
<td class="nump">3,871<span></span>
</td>
<td class="nump">75,070<span></span>
</td>
<td class="nump">16,384<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgram', window );">Funding from Paycheck Protection Program</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">648,872<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest Expense</a></td>
<td class="num">(14,736)<span></span>
</td>
<td class="num">(16,580)<span></span>
</td>
<td class="num">(42,891)<span></span>
</td>
<td class="num">(54,650)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
<td class="num">(11,165)<span></span>
</td>
<td class="num">(12,709)<span></span>
</td>
<td class="nump">681,051<span></span>
</td>
<td class="num">(38,266)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX EXPENSE</a></td>
<td class="nump">1,320,248<span></span>
</td>
<td class="nump">1,308,349<span></span>
</td>
<td class="nump">4,255,203<span></span>
</td>
<td class="nump">2,415,852<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract', window );"><strong>INCOME TAX BENEFIT (EXPENSE)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Tax Benefit</a></td>
<td class="nump">418,329<span></span>
</td>
<td class="nump">1,584<span></span>
</td>
<td class="nump">753,017<span></span>
</td>
<td class="nump">13,063<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Tax Expense</a></td>
<td class="num">(217,491)<span></span>
</td>
<td class="num">(287,180)<span></span>
</td>
<td class="num">(150,357)<span></span>
</td>
<td class="num">(324,469)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Income Tax Benefit (Expense)</a></td>
<td class="nump">200,838<span></span>
</td>
<td class="num">(285,596)<span></span>
</td>
<td class="nump">602,660<span></span>
</td>
<td class="num">(311,406)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="nump">$ 1,521,086<span></span>
</td>
<td class="nump">$ 1,022,753<span></span>
</td>
<td class="nump">$ 4,857,863<span></span>
</td>
<td class="nump">$ 2,104,446<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>NET INCOME PER SHARE:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic</a></td>
<td class="nump">$ 0.14<span></span>
</td>
<td class="nump">$ 0.10<span></span>
</td>
<td class="nump">$ 0.45<span></span>
</td>
<td class="nump">$ 0.20<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted</a></td>
<td class="nump">$ 0.13<span></span>
</td>
<td class="nump">$ 0.09<span></span>
</td>
<td class="nump">$ 0.43<span></span>
</td>
<td class="nump">$ 0.19<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract', window );"><strong>WEIGHTED AVERAGE SHARES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic</a></td>
<td class="nump">10,830,183<span></span>
</td>
<td class="nump">10,739,354<span></span>
</td>
<td class="nump">10,786,107<span></span>
</td>
<td class="nump">10,727,705<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted</a></td>
<td class="nump">11,342,684<span></span>
</td>
<td class="nump">11,291,354<span></span>
</td>
<td class="nump">11,298,608<span></span>
</td>
<td class="nump">11,279,705<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign Currency Translation Adjustment</a></td>
<td class="num">$ (260,681)<span></span>
</td>
<td class="nump">$ 674,879<span></span>
</td>
<td class="nump">$ 963,644<span></span>
</td>
<td class="nump">$ 205,645<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">COMPREHENSIVE INCOME</a></td>
<td class="nump">$ 1,260,405<span></span>
</td>
<td class="nump">$ 1,697,632<span></span>
</td>
<td class="nump">$ 5,821,507<span></span>
</td>
<td class="nump">$ 2,310,091<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_FundingFromPaycheckProtectionProgram">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_FundingFromPaycheckProtectionProgram</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1448-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e4984-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e3842-109258<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1252-109256<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123384075&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569643-111683<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -SubTopic 730<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6472174&amp;loc=d3e58812-109433<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130543-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130545-203045<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263984139960">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>AOCI Attributable to Parent [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Oct. 31, 2019</a></td>
<td class="nump">$ 10,723<span></span>
</td>
<td class="nump">$ 59,521,665<span></span>
</td>
<td class="num">$ (2,135,408)<span></span>
</td>
<td class="num">$ (26,769,207)<span></span>
</td>
<td class="nump">$ 30,627,773<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Oct. 31, 2019</a></td>
<td class="nump">10,721,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">84,751<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">84,751<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,346,773<span></span>
</td>
<td class="nump">1,346,773<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Jan. 31, 2020</a></td>
<td class="nump">$ 10,723<span></span>
</td>
<td class="nump">59,521,665<span></span>
</td>
<td class="num">(2,050,657)<span></span>
</td>
<td class="num">(25,422,434)<span></span>
</td>
<td class="nump">32,059,297<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jan. 31, 2020</a></td>
<td class="nump">10,721,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Oct. 31, 2019</a></td>
<td class="nump">$ 10,723<span></span>
</td>
<td class="nump">59,521,665<span></span>
</td>
<td class="num">(2,135,408)<span></span>
</td>
<td class="num">(26,769,207)<span></span>
</td>
<td class="nump">30,627,773<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Oct. 31, 2019</a></td>
<td class="nump">10,721,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">205,645<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,104,446<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Jul. 31, 2020</a></td>
<td class="nump">$ 10,753<span></span>
</td>
<td class="nump">59,954,600<span></span>
</td>
<td class="num">(1,929,763)<span></span>
</td>
<td class="num">(24,664,761)<span></span>
</td>
<td class="nump">33,370,829<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jul. 31, 2020</a></td>
<td class="nump">10,751,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Jan. 31, 2020</a></td>
<td class="nump">$ 10,723<span></span>
</td>
<td class="nump">59,521,665<span></span>
</td>
<td class="num">(2,050,657)<span></span>
</td>
<td class="num">(25,422,434)<span></span>
</td>
<td class="nump">32,059,297<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jan. 31, 2020</a></td>
<td class="nump">10,721,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">88,299<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">88,299<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(553,985)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(553,985)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(265,080)<span></span>
</td>
<td class="num">(265,080)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Apr. 30, 2020</a></td>
<td class="nump">$ 10,723<span></span>
</td>
<td class="nump">59,609,964<span></span>
</td>
<td class="num">(2,604,642)<span></span>
</td>
<td class="num">(25,687,514)<span></span>
</td>
<td class="nump">31,328,531<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Apr. 30, 2020</a></td>
<td class="nump">10,721,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue', window );">Stock based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">175,166<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">175,166<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation', window );">Consultant stock based compensation</a></td>
<td class="nump">$ 30<span></span>
</td>
<td class="nump">169,470<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">169,500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation', window );">Consultant stock based compensation, shares</a></td>
<td class="nump">30,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">674,879<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">674,879<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,022,753<span></span>
</td>
<td class="nump">1,022,753<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Jul. 31, 2020</a></td>
<td class="nump">$ 10,753<span></span>
</td>
<td class="nump">59,954,600<span></span>
</td>
<td class="num">(1,929,763)<span></span>
</td>
<td class="num">(24,664,761)<span></span>
</td>
<td class="nump">33,370,829<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jul. 31, 2020</a></td>
<td class="nump">10,751,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Oct. 31, 2020</a></td>
<td class="nump">$ 10,753<span></span>
</td>
<td class="nump">60,132,415<span></span>
</td>
<td class="num">(2,321,278)<span></span>
</td>
<td class="num">(23,425,622)<span></span>
</td>
<td class="nump">34,396,268<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Oct. 31, 2020</a></td>
<td class="nump">10,751,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Employee stock based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">174,447<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">174,447<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">925,613<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">925,613<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,128,844<span></span>
</td>
<td class="nump">1,128,844<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Jan. 31, 2021</a></td>
<td class="nump">$ 10,753<span></span>
</td>
<td class="nump">60,306,862<span></span>
</td>
<td class="num">(1,395,665)<span></span>
</td>
<td class="num">(22,296,778)<span></span>
</td>
<td class="nump">36,625,172<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jan. 31, 2021</a></td>
<td class="nump">10,751,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Oct. 31, 2020</a></td>
<td class="nump">$ 10,753<span></span>
</td>
<td class="nump">60,132,415<span></span>
</td>
<td class="num">(2,321,278)<span></span>
</td>
<td class="num">(23,425,622)<span></span>
</td>
<td class="nump">34,396,268<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Oct. 31, 2020</a></td>
<td class="nump">10,751,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">963,644<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,857,863<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Jul. 31, 2021</a></td>
<td class="nump">$ 10,858<span></span>
</td>
<td class="nump">60,893,543<span></span>
</td>
<td class="num">(1,357,634)<span></span>
</td>
<td class="num">(18,567,759)<span></span>
</td>
<td class="nump">40,979,008<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jul. 31, 2021</a></td>
<td class="nump">10,857,195<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Beginning balance, value at Jan. 31, 2021</a></td>
<td class="nump">$ 10,753<span></span>
</td>
<td class="nump">60,306,862<span></span>
</td>
<td class="num">(1,395,665)<span></span>
</td>
<td class="num">(22,296,778)<span></span>
</td>
<td class="nump">36,625,172<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jan. 31, 2021</a></td>
<td class="nump">10,751,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Employee stock based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">135,157<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">135,157<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Stock issued for options exercised</a></td>
<td class="nump">$ 65<span></span>
</td>
<td class="num">(65)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Stock issued for options exercised, shares</a></td>
<td class="nump">65,161<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">298,712<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">298,712<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,207,933<span></span>
</td>
<td class="nump">2,207,933<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Apr. 30, 2021</a></td>
<td class="nump">$ 10,818<span></span>
</td>
<td class="nump">60,441,954<span></span>
</td>
<td class="num">(1,096,953)<span></span>
</td>
<td class="num">(20,088,845)<span></span>
</td>
<td class="nump">39,266,974<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Apr. 30, 2021</a></td>
<td class="nump">10,817,042<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Employee stock based compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">230,879<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">230,879<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised', window );">Stock issued for options exercised</a></td>
<td class="nump">$ 15<span></span>
</td>
<td class="num">(15)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Stock issued for options exercised, shares</a></td>
<td class="nump">15,153<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation', window );">Consultant stock based compensation</a></td>
<td class="nump">$ 25<span></span>
</td>
<td class="nump">220,725<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">220,750<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation', window );">Consultant stock based compensation, shares</a></td>
<td class="nump">25,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent', window );">Foreign currency translation adjustment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(260,681)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(260,681)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,521,086<span></span>
</td>
<td class="nump">1,521,086<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Ending balance, value at Jul. 31, 2021</a></td>
<td class="nump">$ 10,858<span></span>
</td>
<td class="nump">$ 60,893,543<span></span>
</td>
<td class="num">$ (1,357,634)<span></span>
</td>
<td class="num">$ (18,567,759)<span></span>
</td>
<td class="nump">$ 40,979,008<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance, shares at Jul. 31, 2021</a></td>
<td class="nump">10,857,195<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Consultant stock based compensation, shares.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Consultant stock based compensation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=122142933&amp;loc=d3e11149-113907<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 20<br> -Section 55<br> -Paragraph 13<br> -URI http://asc.fasb.org/extlink&amp;oid=122142933&amp;loc=d3e11178-113907<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 35<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123468992&amp;loc=d3e4534-113899<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569643-111683<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI http://asc.fasb.org/extlink&amp;oid=123454820&amp;loc=SL4569616-111683<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5047-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued as a result of the exercise of stock options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263976756056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>CASH FLOWS FROM OPERATING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income</a></td>
<td class="nump">$ 4,857,863<span></span>
</td>
<td class="nump">$ 2,104,446<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net income to net cash provided by operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">827,509<span></span>
</td>
<td class="nump">643,335<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock based compensation</a></td>
<td class="nump">761,233<span></span>
</td>
<td class="nump">432,965<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred income taxes</a></td>
<td class="nump">150,357<span></span>
</td>
<td class="nump">324,469<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome', window );">Funding from Paycheck Protection Program recognized as income</a></td>
<td class="num">(648,872)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract', window );"><strong>(Increase) decrease in operating assets:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="num">(191,768)<span></span>
</td>
<td class="nump">872,698<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Inventory</a></td>
<td class="num">(1,688,545)<span></span>
</td>
<td class="num">(3,526,960)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInContractWithCustomerAsset', window );">Unbilled receivables</a></td>
<td class="num">(306,261)<span></span>
</td>
<td class="nump">1,097,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInPrepaidExpense', window );">Prepaid expenses</a></td>
<td class="nump">60,923<span></span>
</td>
<td class="num">(77,957)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherCurrentAssets', window );">Other current assets</a></td>
<td class="num">(312,041)<span></span>
</td>
<td class="nump">37,874<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract', window );"><strong>Increase (decrease) in operating liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities', window );">Accounts payable and other current liabilities</a></td>
<td class="num">(379,552)<span></span>
</td>
<td class="num">(291,295)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInContractWithCustomerLiability', window );">Deferred revenue</a></td>
<td class="nump">500,643<span></span>
</td>
<td class="nump">18,944<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net Cash Provided by Operating Activities</a></td>
<td class="nump">3,631,489<span></span>
</td>
<td class="nump">1,636,458<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>CASH FLOWS FROM INVESTING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchases of property and equipment</a></td>
<td class="num">(759,733)<span></span>
</td>
<td class="num">(782,350)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireIntangibleAssets', window );">Purchases of other intangible assets</a></td>
<td class="num">(78,893)<span></span>
</td>
<td class="num">(50,324)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net Cash Used in Investing Activities</a></td>
<td class="num">(838,626)<span></span>
</td>
<td class="num">(832,674)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>CASH FLOWS FROM FINANCING ACTIVITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RepaymentsOfLongTermDebt', window );">Repayment of notes</a></td>
<td class="num">(379,763)<span></span>
</td>
<td class="num">(362,776)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_ProceedsFromPaycheckProtectionProgram', window );">Proceeds from Paycheck Protection Program</a></td>
<td class="nump">648,872<span></span>
</td>
<td class="nump">648,872<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net Cash Provided by Financing Activities</a></td>
<td class="nump">269,109<span></span>
</td>
<td class="nump">286,096<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">EFFECT OF CURRENCY TRANSLATION ON CHANGES IN CASH</a></td>
<td class="nump">963,644<span></span>
</td>
<td class="nump">205,645<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">NET INCREASE IN CASH</a></td>
<td class="nump">4,025,616<span></span>
</td>
<td class="nump">1,295,525<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">CASH AT THE BEGINNING OF THE PERIOD</a></td>
<td class="nump">15,134,289<span></span>
</td>
<td class="nump">11,721,683<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations', window );">CASH AT THE END OF THE PERIOD</a></td>
<td class="nump">19,159,905<span></span>
</td>
<td class="nump">13,017,208<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>SUPPLEMENTAL CASH FLOW INFORMATION</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="nump">42,891<span></span>
</td>
<td class="nump">53,041<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_ProceedsFromPaycheckProtectionProgram">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_ProceedsFromPaycheckProtectionProgram</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=SL98516268-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3044-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4297-108586<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligations incurred but not paid, and operating obligations classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInContractWithCustomerAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInContractWithCustomerAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInContractWithCustomerLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in obligation to transfer good or service to customer for which consideration has been received or is receivable.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -SubTopic 310<br> -Section 45<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123371682&amp;loc=d3e55415-109406<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInContractWithCustomerLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingAssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherCurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in current assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherCurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInPrepaidExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInPrepaidExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123431023&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263983641800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>BASIS OF PRESENTATION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_BasisOfAccounting', window );">BASIS OF PRESENTATION</a></td>
<td class="text"><p id="xdx_806_eus-gaap--BasisOfAccounting_z5fQqxQuaor8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
1 &#8211; <span id="xdx_822_zPCUXZZFkuD3">BASIS OF PRESENTATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
accompanying unaudited interim consolidated financial statements have been prepared based upon US Securities and Exchange Commission
rules that permit reduced disclosure for interim periods. Therefore, they do not include all information and footnote disclosures necessary
for a complete presentation of Coda Octopus Group, Inc.&#8217;s financial position, results of operations and cash flows, in conformity
with generally accepted accounting principles. Coda Octopus Group, Inc. (the &#8220;Company&#8221;, &#8220;Coda Octopus&#8221;, &#8220;we&#8221;
or &#8220;us&#8221;) filed audited consolidated financial statements as of and for the fiscal years ended October 31, 2020 and 2019 which
included all information and notes necessary for such complete presentation as part of its annual report on Form 10-K filed on January
28, 2021, (&#8220;the Form 10-K&#8221;). The results of operations for the interim period ended July 31, 2021 are not necessarily indicative
of the results to be expected for any future period or the entire fiscal year. These interim consolidated financial statements should
be read in conjunction with the audited consolidated financial statements for the year ended October 31, 2020, which are contained in
the Form 10-K. The accompanying unaudited interim consolidated financial statements contain all adjustments (consisting of normal recurring
items) which are, in the opinion of management, necessary for a fair statement of the Company&#8217;s financial position as of July 31,
2021 and the results of operations, comprehensive income and cash flows for the interim periods ended July 31, 2021 and 2020. The unaudited
interim consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany transactions
and balances have been eliminated in consolidation. The Company uses the US dollar as the reporting currency for financial reporting.
The financial position and results of operations of the Company&#8217;s UK-based operations are measured using the British Pound Sterling,
and Danish based operations are measured using the Danish Kroner as the functional currencies. Foreign currency translation gains
and losses are recorded as a change in other comprehensive income. Transaction gains and losses generated from the remeasurement of assets
and liabilities denominated in currencies other than the functional currency of our foreign operations are also included in other comprehensive
income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccounting">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI http://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccounting</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263975195512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REVENUE RECOGNITION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DisclosureRevenueRecognitionAbstract', window );"><strong>Revenue Recognition</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RevenueRecognitionTextBlock', window );">REVENUE RECOGNITION</a></td>
<td class="text"><p id="xdx_80E_ecustom--RevenueRecognitionTextBlock_zxgRppCqPIxa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; <span id="xdx_82B_zlcxrL8HgSel">REVENUE RECOGNITION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span>&#160;</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company recognizes revenue in accordance with Financial Accounting Standards Board&#8217;s Topic 606, <i>Revenue from Contracts with
Customers</i> (&#8220;Topic 606&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Topic
606 has established a five-step process to determine the amount of revenue to record from contracts with customers. The five steps are:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    if we have a contract with a customer;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    the performance obligations in that contract;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    the transaction price;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Allocate
    the transaction price to the performance obligations; and</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determine
    when to recognize revenue.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; REVENUE RECOGNITION (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
have two distinct business operations (&#8220;Marine Technology Business&#8221; and &#8220;Engineering Business&#8221;). The Marine
Technology Business revenues are earned under formal contracts with our customers and are derived from both sales and rental of underwater
technologies and equipment for real time 3D imaging, mapping, defense and survey applications and from the Engineering Business which
provide engineering services primarily to prime defense contractors. Our contracts do not include the possibility for additional contingent
consideration so that our determination of the contract price does not involve having to consider potential additional variable consideration.
Our sales do not include a right of return by the customer.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">With
regard to our Marine Technology Business, all of its products are sold on a stand-alone basis and those market prices are evidence of
the value of the products. To the extent that we also provide services (e.g., installation, training, post-sales technical support etc.),
those services are either included as part of the product or are subject to written contracts based on the stand-alone value of those
services. Revenue from the sale of services is recognized when those services have been provided to the customer and evidence of the
provision of those services exist.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue
derived from either our subscription package offerings or rental of our equipment is recognized when performance obligations are met,
in particular, on a daily basis during the subscription or rental period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
arrangements with multiple performance obligations, we recognize product revenue by allocating the transaction revenue to each performance
obligation based on the relative fair value of each deliverable and recognize revenue when performance obligations are met including
when equipment is delivered, and for rental of equipment, when installation and other services are performed.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
contracts sometimes require customer payments in advance of revenue recognition. In such instances these advance payments are
recognized as revenue when the Company has fulfilled its obligations under the respective contracts. Until such time, we recognize these
prepayments as deferred revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For
software license sales for which any services rendered are not considered distinct to the functionality of the software, we recognize
revenue upon delivery of the software. Delivery is deemed when we issue the software activation code.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">With
respect to revenues related to our Services Business, there are contracts in place that specify the fixed hourly rate and other reimbursable
costs to be billed based on material and direct labor hours incurred. Revenue is recognized on these contracts based on material and
the direct labor hours incurred. Revenues from fixed-price contracts are recognized on the percentage-of-completion method, measured
by the percentage of costs incurred (materials and direct labor hours) to date to estimated total services (materials and direct labor
hours) for each contract. This method is used as we consider expenditures for direct materials and labor hours to be the best available
measure of progress on these contracts.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
a quarterly basis, we examine all of our fixed-price contracts to determine if there are any losses to be recognized during the period.
Any such loss is recorded in the quarter in which the loss first becomes apparent based upon costs incurred to date and the estimated
costs to complete as determined by experience from similar contracts. Variations from estimated contract performance could result in
adjustments to operating results.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
2 &#8211; REVENUE RECOGNITION (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>&#160;</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Recoverability
of Deferred Costs</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
accordance with Topic 606, we defer costs on projects for service revenue. Deferred costs consist primarily of incremental direct costs
to customize and install systems, as defined in individual customer contracts, including costs to acquire hardware and software from
third parties and payroll costs for our employees and other third parties. The pricing of these service contracts is intended to provide
for the recovery of these types of deferred costs over the life of the contract.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We
recognize such costs in accordance with our revenue recognition policy by contract. For revenue recognized under the percentage of completion
method, costs are recognized as products are delivered or services are provided in accordance with the percentage of completion calculation.
For revenue recognized over time, costs are recognized ratably over the term of the contract, commencing on the date of revenue recognition.
At each quarterly balance sheet date, we review deferred costs, to ensure they are ultimately recoverable.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Any
anticipated losses on uncompleted contracts are recognized when evidence indicates the estimated total cost of a contract exceeds its
estimated total revenue.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Deferred
Commissions</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
incremental direct costs of obtaining a contract, which consists of sales commissions are deferred and amortized over the period of the
contract performance. We classify deferred commissions as current or noncurrent based on the timing of when we expect to recognize the
expense. The current and noncurrent portions of deferred commissions are included in prepaid expenses and other current assets, and other
assets, net, respectively, in our consolidated balance sheets. As of July 31, 2021 and October 31, 2020, we had deferred commissions
of $<span id="xdx_902_ecustom--DeferredSalesCommissions_c20210731_pp0p0" title="Deferred commissions">0</span> and $<span id="xdx_90A_ecustom--DeferredSalesCommissions_c20201031_pp0p0" title="Deferred commissions">3,884</span>, respectively. Amortization expense related to deferred commissions was $<span id="xdx_904_eus-gaap--AmortizationOfDeferredSalesCommissions_c20201101__20210731_pp0p0" title="Amortization expense related to deferred commissions">3,884</span> and $<span id="xdx_90C_eus-gaap--AmortizationOfDeferredSalesCommissions_c20191101__20200731_pp0p0" title="Amortization expense related to deferred commissions">98,702</span> in the nine months ended
July 31, 2021 and 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><i>Other
Revenue Disclosures</i></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">See
Note 15 &#8211; (&#8220;Segment Analysis&#8221;) for a breakdown of revenues from external customers and cost of those revenues
between our two reporting segments: Product Segment and Services Segment including information on the split of revenues by geography
and type.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DisclosureRevenueRecognitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DisclosureRevenueRecognitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_RevenueRecognitionTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_RevenueRecognitionTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263983620904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FAIR VALUE OF FINANCIAL INSTRUMENTS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresAbstract', window );"><strong>Fair Value Disclosures [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_FairValueDisclosuresTextBlock', window );">FAIR VALUE OF FINANCIAL INSTRUMENTS</a></td>
<td class="text"><p id="xdx_80C_eus-gaap--FairValueDisclosuresTextBlock_zMKxu4QAnbxf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
3 &#8211; <span id="xdx_825_zPpVQagwJTme">FAIR VALUE OF FINANCIAL INSTRUMENTS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s financial instruments include cash, accounts receivable, accounts payable, accrued expenses and notes payable. The carrying
amounts of cash, accounts receivable, accounts payable and accrued expenses approximate fair values because of the short-term nature
of these instruments. The aggregate carrying amount of the notes payable approximates fair value as they bear interest at a market interest
rate based on their term and maturity.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
fair value of the Company&#8217;s long-term debt approximates its carrying amount based on the fact that the Company believes it could
obtain similar terms and conditions for similar debt.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueDisclosuresTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueDisclosuresTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973108776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FOREIGN CURRENCY TRANSLATION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyAbstract', window );"><strong>Foreign Currency [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ForeignCurrencyDisclosureTextBlock', window );">FOREIGN CURRENCY TRANSLATION</a></td>
<td class="text"><p id="xdx_801_eus-gaap--ForeignCurrencyDisclosureTextBlock_zrdIGezlUYak" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
4 &#8211; <span id="xdx_828_zgM0Z4GPHUNk">FOREIGN CURRENCY TRANSLATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Assets
and liabilities are translated at the prevailing exchange rates at the balance sheet dates. Related revenues and expenses are translated
at weighted average exchange rates in effect during the reporting period. Stockholders&#8217; equity, fixed assets and long-term investments
are recorded at historical exchange rates. Resulting translation adjustments are recorded as a separate component in stockholders&#8217;
equity as part of accumulated other comprehensive income or (loss) as may be appropriate. Foreign currency transaction gains and losses
are included in the consolidated statements of income and comprehensive income.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/recommendedDisclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124440516&amp;loc=d3e30885-110895<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI http://asc.fasb.org/topic&amp;trid=2175825<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section S99<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6897108&amp;loc=SL6897125-166521<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263979646664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVENTORY<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryDisclosureTextBlock', window );">INVENTORY</a></td>
<td class="text"><p id="xdx_80C_eus-gaap--InventoryDisclosureTextBlock_z8KuFcBlpmD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
5 &#8211; <span id="xdx_824_zuHRTHuBleGh">INVENTORY</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zdcfGrTkRBrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
is stated at the lower of cost (weighted average method) or net realizable value. Inventory consisted of the following components:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B1_zkZXvK4qUQ1d" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF COMPONENTS OF INVENTORY</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_492_20210731_zBIJdPNDSW4" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_498_20201031_zEpYhTGrwP07" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maCzFuP_zIrfKjBwJXHc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials and parts</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,559,182</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,322,688</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--InventoryWorkInProcess_iI_maCzFuP_zys6UekK2khf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Work in progress</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">674,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">698,756</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_maCzFuP_zcOSPavzkkk9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,597,470</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,120,829</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryNet_iTI_mtCzFuP_zpXuRJ4sOnnf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Inventory</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,830,818</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,142,273</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AF_zvXgdUTOiszk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -URI http://asc.fasb.org/topic&amp;trid=2126998<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973064680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FIXED ASSETS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">FIXED ASSETS</a></td>
<td class="text"><p id="xdx_801_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_z8WMMStELZIh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
6 &#8211; <span id="xdx_82A_zQxIf4ZXozoj">FIXED ASSETS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zLD7QhexlJWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment, net consisted of the following as of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B3_zqCWjb58Cs85" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Buildings</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">5,354,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">5,103,324</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Land</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross">200,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Office machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,631,936</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,512,938</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Rental assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">2,151,798</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">2,062,818</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Furniture, fixtures and improvements</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross">1,240,315</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross">1,187,927</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Totals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731_pp0p0" style="text-align: right" title="Property and equipment, gross">10,578,454</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201031_pp0p0" style="text-align: right" title="Property and equipment, gross">10,067,007</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210731_zmKHwVTUEvI3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation">(4,545,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201031_zQqM6Zls1FP9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation">(4,007,107</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Property and Equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_c20210731_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net">6,032,607</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net">6,059,900</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A6_zfgOJGH1GPfj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99893-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -URI http://asc.fasb.org/topic&amp;trid=2155823<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=SL120174063-112916<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=120429125&amp;loc=d3e99779-112916<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263988119832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER CURRENT ASSETS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherCurrentAssetsTextBlock', window );">OTHER CURRENT ASSETS</a></td>
<td class="text"><p id="xdx_803_eus-gaap--OtherCurrentAssetsTextBlock_zmrynX5ph1E1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
7 &#8211; <span id="xdx_82F_zeaT2zbNvIJj">OTHER CURRENT ASSETS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p id="xdx_899_eus-gaap--ScheduleOfOtherCurrentAssetsTableTextBlock_z4eKOC9h5oqf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Other
current assets consisted of the following at:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BF_zhRlvgZ65YT1" style="font: 10pt Times New Roman, Times, Serif; display: none">SUMMARY OF OTHER CURRENT ASSETS</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49B_20210731_zUumMraGgE2d" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_490_20201031_zE9mfiqP10Pl" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DepositsAssetsCurrent_iI_maCzhqy_zlWS22gg1dA8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Deposits</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">86,303</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">112,984</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--TaxesReceivable_iI_maCzhqy_zquSqs2OL43f" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax receivables</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">469,909</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">131,187</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iTI_mtCzhqy_zr2zn9a9e2K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Other Current Assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">556,212</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">244,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A3_zSTyNhP6E4i9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCurrentAssetsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for other current assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherCurrentAssetsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263975008840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>ESTIMATES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DisclosureEstimatesAbstract', window );"><strong>Estimates</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_EstimatesTextBlock', window );">ESTIMATES</a></td>
<td class="text"><p id="xdx_80A_ecustom--EstimatesTextBlock_z3Ri2gtmKV13" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
8 &#8211; <span id="xdx_82B_zQGwRtyK2FQ6">ESTIMATES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
preparation of consolidated financial statements in conformity with US Generally Accepted Accounting Principles (&#8220;US GAAP&#8221;)
requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent
assets and liabilities at the date of the financial statements and the reported amounts of revenues including unbilled and deferred revenues
and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include costs and estimated
earnings in excess of billings, billings in excess of costs and estimated earnings, valuation of stock compensation, valuation of deferred
tax assets, evaluation of uncertain tax positions, and the valuation of goodwill and other intangibles.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DisclosureEstimatesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DisclosureEstimatesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_EstimatesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_EstimatesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263976599800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONTRACTS IN PROGRESS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Revenue from Contract with Customer [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerTextBlock', window );">CONTRACTS IN PROGRESS</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--RevenueFromContractWithCustomerTextBlock_zjm0brnmYLqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
9 &#8211; <span id="xdx_82F_zoHJznx4XN64">CONTRACTS IN PROGRESS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Costs
and estimated earnings in excess of billings on uncompleted contracts represent accumulated project expenses and fees which have not
been invoiced to customers as of the date of the balance sheet. These amounts are stated on the consolidated balance sheets as Unbilled
Receivables of $<span id="xdx_909_eus-gaap--UnbilledReceivablesCurrent_c20210731_pp0p0" title="Unbilled receivables">1,167,561</span> and $<span id="xdx_900_eus-gaap--UnbilledReceivablesCurrent_c20201031_pp0p0" title="Unbilled receivables">861,300</span> as of July 31, 2021 and October 31, 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Our
current Deferred Revenue of $<span id="xdx_906_eus-gaap--ContractWithCustomerLiabilityCurrent_c20210731_pp0p0">1,520,871</span></span>
<span style="font: 10pt Times New Roman, Times, Serif">and $<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityCurrent_c20201031_pp0p0">1,006,454
</span></span><span style="font: 10pt Times New Roman, Times, Serif">as of July 31, 2021 and October 31, 2020, respectively,
consists of billings in excess of costs and revenues received as part of our warranty and Through Life Support (TLS) obligations
upon completing a sale, as elaborated further in the last paragraph of this note.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Revenue
received as part of sales of equipment includes a provision for warranty, extended warranty sales and TLS and is treated as deferred
revenue. These amounts are amortized over the relevant warranty period (12 months is our standard warranty or 24, 36 or 60 months
for extended warranty or TLS) from the date of sale. These amounts are stated on the consolidated balance sheets as a component
of non-current Deferred Revenue and were $<span id="xdx_903_eus-gaap--ContractWithCustomerLiabilityNoncurrent_c20210731_pp0p0">181,248
</span></span><span style="font: 10pt Times New Roman, Times, Serif">and $<span id="xdx_90D_eus-gaap--ContractWithCustomerLiabilityNoncurrent_c20201031_pp0p0">195,022
</span></span><span style="font: 10pt Times New Roman, Times, Serif">as of July 31, 2021 and October 31, 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -URI http://asc.fasb.org/topic&amp;trid=49130388<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130551-203045<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130556-203045<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130554-203045<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130550-203045<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130554-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130554-203045<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130554-203045<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130558-203045<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130554-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263972976840">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONCENTRATIONS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RisksAndUncertaintiesAbstract', window );"><strong>Risks and Uncertainties [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">CONCENTRATIONS</a></td>
<td class="text"><p id="xdx_807_eus-gaap--ConcentrationRiskDisclosureTextBlock_zxKt9Xukxchh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
10 &#8211; <span><span id="xdx_825_zLzVBp7Q0jWe">CONCENTRATIONS</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Significant
Customers</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the three months ended July 31, 2021, the Company had two customers from whom it generated sales greater than 10% of net revenues. Revenues
from these customers were $<span id="xdx_906_eus-gaap--ProceedsFromCustomers_c20210501__20210731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zCqldJjTFs3a" title="Revenue from customer">1,474,464</span></span><span style="font: 10pt Times New Roman, Times, Serif">,
or <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20210501__20210731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zzTXzqIxKOva">25</span></span><span style="font: 10pt Times New Roman, Times, Serif">%
of net revenues during the three month period. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the three months ended July 31, 2020, the Company had two customers from whom it generated sales greater than 10% of net revenues.
Revenues from these customers were $<span id="xdx_900_eus-gaap--ProceedsFromCustomers_c20200501__20200731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zSSg6YM9dYf9" title="Revenue from customer">2,064,274</span></span><span style="font: 10pt Times New Roman, Times, Serif">,
or <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20200501__20200731__srt--MajorCustomersAxis__custom--TwoCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zZca1ncaW29k">38</span></span><span style="font: 10pt Times New Roman, Times, Serif">%
of net revenues during the three month period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2021, the Company had one customer from whom it generated sales greater than 10% of net revenues. Revenues
from this customer were $<span id="xdx_903_eus-gaap--ProceedsFromCustomers_c20201101__20210731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zUX8ZjnoIHI5" title="Revenue from customer">1,588,172</span></span><span style="font: 10pt Times New Roman, Times, Serif">,
or <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20201101__20210731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zIinQ31wGija">10</span></span><span style="font: 10pt Times New Roman, Times, Serif">%
</span><span style="font: 10pt Times New Roman, Times, Serif">of net revenues during the nine month period. </span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2020, the Company had one customer from whom it generated sales greater than 10% of net revenues. Revenues
from this customer was $<span id="xdx_906_eus-gaap--ProceedsFromCustomers_c20191101__20200731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z1w15JJNLO72" title="Revenue from customer">3,735,550</span>, or <span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_dp_uPure_c20191101__20200731__srt--MajorCustomersAxis__custom--OneCustomerMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zNXpW2r0nnM3" title="Percentage of sales from customers">24</span>% of net revenues during the nine month period.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI http://asc.fasb.org/topic&amp;trid=2134479<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RisksAndUncertaintiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RisksAndUncertaintiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973051048">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE PAYABLE<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">NOTE PAYABLE</a></td>
<td class="text"><p id="xdx_80A_eus-gaap--DebtDisclosureTextBlock_z4p4FijksOpb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
11 &#8211; <span><span id="xdx_823_zcCUabK6YcMj">NOTE PAYABLE</span></span></span></p>

<p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_z1PYKds4Yrwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zCYmh9c80LCk" style="display: none">SCHEDULE
OF NOTE PAYABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Long Term Note Payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20210731_zRmvyMkcv5V3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"><span style="-sec-ix-hidden: xdx2ixbrl0747">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermNotesPayable_iI_c20201031_zNwubnrUzAk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable">63,339</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zuUqcU2QWWcd" style="font: 10pt Times New Roman, Times, Serif">Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at </span><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zk4b5KCWnKVf" style="font: 10pt Times New Roman, Times, Serif">4.56</span><span style="font: 10pt Times New Roman, Times, Serif">%
    per annum</span><span style="font: 10pt Times New Roman, Times, Serif">. Our monthly repayment obligation under
    this loan is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zg1XMVM7IY16">43,777
    </span></span><span style="font: 10pt Times New Roman, Times, Serif">(comprising both principal and interest repayment).
    The maturity of this Loan is <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zYGi6ApHWPJh">December 28, 2021</span>.</span></td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayable_c20210731__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total">193,345</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--NotesPayable_iI_c20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_z4ElkGKJ1jOl" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total">573,108</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210731_zmMlC53YS8Cg" style="text-align: right" title="Total">193,345</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--NotesPayable_iI_c20201031_zQrBhXPN3cL2" style="text-align: right" title="Total">573,108</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesPayableCurrent_iNI_di_c20210731_zjjW429PQAxk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">(193,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--NotesPayableCurrent_iNI_di_c20201031_zOMvFVIhBU42" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">(509,769</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Long Term Note Payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--LongTermNotesPayable_iI_c20210731_zSb2Zo3MSN5d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"><span style="-sec-ix-hidden: xdx2ixbrl0767">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20201031_zfxLgRlXsfrl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable">63,339</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AE_z4od196eckx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
HSBC loan is secured by a blanket lien on all of the Company&#8217;s US subsidiaries. The foreign subsidiaries are each guarantors of
the obligations undertaken in the loan agreement.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2021, the Company received $<span id="xdx_902_eus-gaap--ProceedsFromNotesPayable_c20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SecondRoundPPPMember_z5lB3CGQ5bDl" title="Proceeds from loans">648,872
</span></span><span style="font: 10pt Times New Roman, Times, Serif">under the Payroll Protection Program (&#8220;Second
Round PPP&#8221;), which was initially recorded as long-term debt. The proceeds from the Second Round PPP were used for payroll
expenses. The Company has therefore reduced long-term debt and recorded as Other Income, the total amount of the loans received
under the Second Round PPP. The loans received under the Second Round PPP were forgiven on June 14 and 22, 2021 under
the applicable SBA rules.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
April and May 2020, our US companies, received $<span id="xdx_905_eus-gaap--ProceedsFromLoans_c20200401__20200430__us-gaap--TypeOfArrangementAxis__custom--FirstRoundPPPMember_zgCn62vxnVxc" title="Proceeds from loans"><span id="xdx_90E_eus-gaap--ProceedsFromLoans_c20200501__20200531__us-gaap--TypeOfArrangementAxis__custom--FirstRoundPPPMember_zxgSYD1zgST4" title="Proceeds from loans">648,872</span></span>
under the US Government Payroll Protection Program (&#8220;First Round PPP&#8221;). The proceeds from the First Round PPP were used
for payroll expenses. The amount received under the First Round PPP has now been forgiven under the Program and is recorded in our
Q4 2020 financial statements as &#8220;Other Income.&#8221;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
11 &#8211; NOTE PAYABLE (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company entered into a $<span id="xdx_90C_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20191127__us-gaap--CreditFacilityAxis__custom--HSBCMember_zAPYnQYs0gFj">4,000,000
</span></span><span style="font: 10pt Times New Roman, Times, Serif">revolving line of credit facility with HSBC NA
on November 27, 2019, with the interest rate established as the applicable prime rate. The outstanding balance on the line of credit
was $<span id="xdx_904_eus-gaap--LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod_c20201101__20210731_zayfriugRS">0</span></span>
<span style="font: 10pt Times New Roman, Times, Serif">as of July 31, 2021. This revolving credit line which is
subject to renewal expires on <span id="xdx_909_ecustom--RenewalExpiredDate_dd_c20191101__20201031_zG49Mf9PRn6l" title="Renewal expired date">November 26, 2021</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI http://asc.fasb.org/topic&amp;trid=2208564<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263984143080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECENT ACCOUNTING PRONOUNCEMENTS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccountingChangesAndErrorCorrectionsAbstract', window );"><strong>Accounting Changes and Error Corrections [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock', window );">RECENT ACCOUNTING PRONOUNCEMENTS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock_z9XcUFHJ4Lyk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
12 &#8211; <span><span id="xdx_827_znm5DgdCsq0k">RECENT ACCOUNTING PRONOUNCEMENTS</span></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
have been no new accounting pronouncements not yet effective that have significance, or potential significance, to our Consolidated Financial
Statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingChangesAndErrorCorrectionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingChangesAndErrorCorrectionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123338486&amp;loc=SL49131195-203048<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -URI http://asc.fasb.org/topic&amp;trid=2122394<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=124434974&amp;loc=SL124442142-165695<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (i)<br> -URI http://asc.fasb.org/extlink&amp;oid=123338486&amp;loc=SL49131195-203048<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (e)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123459177&amp;loc=SL121830611-158277<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section S99<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=122038215&amp;loc=SL108384541-122693<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=124402435&amp;loc=SL124402458-218513<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123597120&amp;loc=SL121967933-165497<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (i)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123338486&amp;loc=SL49131195-203048<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123597120&amp;loc=SL121967933-165497<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(iii)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123459177&amp;loc=SL121830611-158277<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (g)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=121322162&amp;loc=SL121327923-165333<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 20<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124402435&amp;loc=SL124402458-218513<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (j)<br> -URI http://asc.fasb.org/extlink&amp;oid=123338486&amp;loc=SL49131195-203048<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(iv)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120154821&amp;loc=SL120154904-197079<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 11.M.Q2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122038215&amp;loc=d3e31137-122693<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120154821&amp;loc=SL120154904-197079<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 20<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120154821&amp;loc=SL120154904-197079<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123597120&amp;loc=SL121967933-165497<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (e)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 848<br> -SubTopic 10<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122150657&amp;loc=SL122150809-237846<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (e)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123459177&amp;loc=SL121830611-158277<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Publisher FASB<br> -Subparagraph (c)<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263972962616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER COMMON SHARE<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>NET INCOME PER SHARE:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">EARNINGS PER COMMON SHARE</a></td>
<td class="text"><p id="xdx_803_eus-gaap--EarningsPerShareTextBlock_zrI9Y1xF5Uqg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
13 &#8211; <span><span id="xdx_820_z2M8IYwJ7722">EARNINGS PER COMMON SHARE</span></span></span></p>

<p id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgxgcbnAMHq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B4_ztNFYjmkzCRd" style="display: none">SCHEDULE
OF EARNINGS PER SHARE BASIC AND DILUTED</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_493_20210501__20210731_zoY1l45pWG9f" style="text-align: center">Three Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_491_20200501__20200731_zPVk1BzDONxh" style="text-align: center">Three Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_490_20201101__20210731_zN7uVe7b6bpl" style="text-align: center">Nine Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49A_20191101__20200731_zd2Oxb9jackh" style="text-align: center">Nine Months</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Fiscal Period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Numerator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_zvoSQ2dacsQ7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 40%; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">1,521,086</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">1,022,753</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"/><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">4,857,863</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">2,104,446</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zLIxi6VjCzx4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Basic weighted average common shares outstanding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,830,183</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,739,354</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,786,107</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,727,705</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_zEkogpOHvEqd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unused portion of options and restricted stock awards</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,501</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">552,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,501</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">552,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_z8ar9hiDIQzc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 2.5pt">Diluted outstanding shares</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,342,684</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,291,354</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,298,608</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,279,705</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--EarningsPerShareBasicAbstract_iB_zoKxkkzayU" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Net income (Loss) per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Basic</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.14</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.10</td><td style="text-align: left"/><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.45</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.20</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pdd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Diluted</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.13</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.09</td><td style="text-align: left"/><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.43</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.19</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A8_zICHshJa6cH3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=109243012&amp;loc=SL65017193-207537<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -URI http://asc.fasb.org/topic&amp;trid=2144383<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263980063800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2017 STOCK INCENTIVE PLAN<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_Disclosure2017StockIncentivePlanAbstract', window );"><strong>Stock Incentive Plan</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_StockIncentivePlanDisclosureTextBlock', window );">2017 STOCK INCENTIVE PLAN</a></td>
<td class="text"><p id="xdx_80A_ecustom--StockIncentivePlanDisclosureTextBlock_zuxZWjvEtsOb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
14 &#8211; <span id="xdx_82F_z7yBKhdpDYl4">2017 STOCK INCENTIVE PLAN</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">On
December 6, 2017, the Board of Directors adopted the 2017 Stock Incentive Plan (the &#8220;Plan&#8221;) with <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_pid_c20171206__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zku2BhDoTkYk" title="Number of shares available under plan">913,612</span> shares of Common
Stock available under the Plan for issuance. This Plan was approved by Stockholders at its meeting held on or around July 24, 2018.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2020, the Company granted to various eligible individuals options to purchase an aggregate of <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20191101__20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VariousIndividualsMember_zqoHeqyOwEIh" title="Number of options granted">555,000</span>
shares of common stock pursuant to the terms of the Plan. During the nine months ended July 31, 2020, <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20191101__20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zwOH4eM1MXMc" title="Number of options lapsed">3,000</span>
options lapsed. As of July 31, 2020, there were <span id="xdx_901_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20200731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zhjO6F4X5Kld" title="Common stock shares reserved for future issuance">322,255</span>
shares available for future issue under the Plan. The total stock compensation expense during the nine months ended July 31, 2020, was $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20191101__20200731_pp0p0" title="Stock based compensation">432,965</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During
the nine months ended July 31, 2021, the Company granted to various eligible individuals Restricted Stock Awards to purchase an aggregate
of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VariousIndividualsMember_zJNvZBduTHf3">127,500
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of common stock pursuant to the
terms of the Plan. During the nine months ended July 31, 2021 we had <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd">8,000
</span></span><span style="font: 10pt Times New Roman, Times, Serif">options lapsing. As of July 31, 2021,
<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20201101__20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd">80,314
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of common stock were issued pursuant
the exercise of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_c20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd">169,332
</span></span><span style="font: 10pt Times New Roman, Times, Serif">options. <span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20210301__20210331__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_pdd">13,333
</span></span><span style="font: 10pt Times New Roman, Times, Serif">options vested in March 2021 but remains
unexercised as of July 31, 2021. As of July 31, 2021, there were <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20210731__us-gaap--PlanNameAxis__custom--TwoThousandSeventeenStockIncentivePlanMember_zs5MSbfmHHka">288,773
</span></span><span style="font: 10pt Times New Roman, Times, Serif">shares of common stock available for future
issue under the Plan. </span>The total stock compensation expense during the nine months ended July 31, 2021, was $<span id="xdx_906_eus-gaap--ShareBasedCompensation_c20201101__20210731_pp0p0" title="Stock based compensation">761,233</span>.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_Disclosure2017StockIncentivePlanAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_Disclosure2017StockIncentivePlanAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_StockIncentivePlanDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_StockIncentivePlanDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973073592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT ANALYSIS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingDisclosureTextBlock', window );">SEGMENT ANALYSIS</a></td>
<td class="text"><p id="xdx_808_eus-gaap--SegmentReportingDisclosureTextBlock_zRzIXeAUskuf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -<span id="xdx_828_zWxO1Ckv3csj">SEGMENT ANALYSIS</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Based
on the fundamental difference between the types of our offerings products versus services, we operate <span id="xdx_904_eus-gaap--NumberOfReportableSegments_dc_uInteger_c20201101__20210731_zW0Mcsc1WMLa" title="Number of reportable segments">two</span> distinct reportable segments
which are managed separately. Coda Octopus Products (&#8220;Marine Technology Business&#8221; or &#8220;Products Segment&#8221;) operations
are comprised primarily of sale of underwater technology sonar solutions, products for underwater operations including hardware and software;
and rental of solutions and products to the underwater market along with associated support services. Coda Octopus Martech and Coda Octopus
Colmek (&#8220;Marine Engineering Business&#8221; or &#8220;Services Segment&#8221;) provides engineering services primarily as sub-contractors
to prime defense contractors.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Segment
operating income is total segment revenue reduced by operating expenses identifiable with the business segment. Corporate includes general
corporate administrative costs (&#8220;Overhead&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company evaluates performance and allocates resources based upon segment operating income. The accounting policies of the reportable
segments are the same as those described in the summary of accounting policies.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">There
are inter-segment sales disclosed in the tables below for informational purposes, but which have been eliminated in our financial statements.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
following table summarizes segment asset and operating balances by reportable segment as of and for the three and nine months ended July
31, 2021 and 2020, respectively.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company&#8217;s reportable business segments sell their goods and services in four geographic locations:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Americas</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Europe</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Australia/Asia</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Middle
    East/Africa</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zzBfcJoxNaSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zyirGEd4Eiqg" style="display: none">SCHEDULE
OF SEGMENT REPORTING INFORMATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_494_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zGL9yNjpzPz3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zbLA4cCrL6Pk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZNnKP0WAOii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20210501__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zMETQLzlfbEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Three Months Ended July 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzZq1_zAZcZmveK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,845,051</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,982,324</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0850">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">5,827,375</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzZq1_z2JoUcrhPen7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">545,243</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,069,723</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0855">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,614,966</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_iT_mtGPzZq1_maOILz45u_zHKBjhwEeOK" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,299,808</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">912,601</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0860">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,212,409</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ResearchAndDevelopmentExpense_maOEzN83_zzqSaTnFLJbd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">540,553</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,213</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0865">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">675,766</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzN83_zT3cnP8ieIDg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">860,539</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">616,378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">728,313</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,205,230</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingExpenses_iT_mtOEzN83_msOILz45u_zwThFlfhVg5l" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,401,092</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">751,591</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">728,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,880,996</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_iT_mtOILz45u_maILFCOzV1e_zSJsGBDioiR3" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,898,716</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">161,010</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(728,313</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,331,413</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OtherIncome_maNIEzF16_zTnUzVAzh0w5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,554</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0885">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,571</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--FundingFromPaycheckProtectionProgram_maNIEzF16_zP8PriUGyin1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0888">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0889">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0890">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0891">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzF16_zRSnY5NtyHyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,718</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,863</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,155</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,736</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzF16_maILFCOzV1e_zul7yqKEHLVh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">836</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,846</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,155</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,165</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzV1e_maNILztR8_zdhMSfLJsJP5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,899,552</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,164</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(734,468</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,320,248</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income Tax  (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zBxBNVRC4Ll3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current Tax Benefit </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">157,333</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">260,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0910">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left"/><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">418,329</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zTKyuAQheRJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(338,098</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">108,141</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,466</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(217,491</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzGe3_msNILztR8_zmMu4lgOpRel" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(180,765</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">369,137</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,466</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">200,838</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_iT_mtNILztR8_zdN2kMCobld6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,718,787</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">524,301</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(722,002</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,521,086</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--Assets_iE_pp0p0_zHhbVGI5v9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">28,820,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,608,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">934,192</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,363,219</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--Liabilities_iE_zngwf6CStpQg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,159,921</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">844,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">379,474</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,384,211</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--RevenuesFromIntercompanySales_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">492,579</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,372</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">675,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,211,951</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">195,103</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,590</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,952</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">227,645</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsForProceedsFromProductiveAssets_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">201,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,655</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">30,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">239,437</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zXTXsmUiFj94" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_491_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zEaeiNS3RjD6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zV5WMfyryT9d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zOWGzPFz8H78" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Three Months Ended July 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzMk0_z4AgSaKDElg7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,053,070</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,342,966</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0955">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">5,396,036</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_msGPzMk0_z6OQbBYUQ6Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">653,117</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,123,751</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0960">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,776,868</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GrossProfit_iT_mtGPzMk0_maOILz8vE_zFCSZC3HZUCf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,399,953</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,219,215</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0965">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,619,168</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_maOEzphw_zpNw4ryVOcGb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">394,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">352,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,684</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">772,641</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzphw_zaBbzyAbJUwa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">496,772</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">515,547</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">513,150</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,525,469</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpenses_iT_mtOEzphw_msOILz8vE_zttsvQFitEhh" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">891,104</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">868,172</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">538,834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,298,110</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_iT_mtOILz8vE_maILFCOzJ98_zmx1jeAu6kT7" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,508,849</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">351,043</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(538,834</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,321,058</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherIncome_maNIEzV2a_zxVa1TjZP2Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,745</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">126</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0990">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,871</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzV2a_zw5ibvdzvh78" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,718</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,672</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,190</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(16,580</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzV2a_maILFCOzJ98_ztTgyJzKbS8i" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,027</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,546</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,190</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,709</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJ98_maNILz6J0_ztx8vhwiGRf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,510,876</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">346,497</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(549,024</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,308,349</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Income Tax (Expense) Benefit</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_z5zLgW7Gnm4i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,532</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1009">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,948</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_zM8rvrfnLVa9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(236,356</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,155</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(65,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(287,180</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzOP9_msNILz6J0_z7dOdYUxR2I6" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(230,824</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,155</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(69,927</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(285,596</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtNILz6J0_zAvRGkg1Z1Ca" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,280,052</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">361,652</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(618,951</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,022,753</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Assets_iE_zTQA11jLWANe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">22,149,613</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,439,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">678,515</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">37,268,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--Liabilities_iE_zsHB4G4VpwN9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,737,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,392,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">767,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,897,216</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--RevenuesFromIntercompanySales_z4qzXFyCnyt7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">498,312</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">8,976</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,350,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,857,288</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--DepreciationDepletionAndAmortization_ziMoyo9YVL82" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">261,975</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">43,263</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,677</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">309,915</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--PaymentsForProceedsFromProductiveAssets_ztULnn56xRpk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">317,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">23,288</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1050">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">341,180</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_494_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_z8mnZxEMjXFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zcoEzrEmfIml" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZpU0qD8DiK9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zJTlE8zlmzRe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Nine Months Ended July 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzLty_zo9EcE8BF7Ve" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">11,777,739</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,473,171</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1055">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">16,250,910</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzLty_zbrRvDMGbOBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,462,219</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,511,756</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1060">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,973,975</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_iT_mtGPzLty_zgSF08t8LyQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,315,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,961,415</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1065">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,276,935</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_maOEzJ57_zalJKwIMhg23" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,521,175</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">383,011</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1070">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,904,186</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzJ57_zdLjAVnZGNvf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,394,986</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,736,004</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,667,607</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,798,597</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OperatingExpenses_iT_mtOEzJ57_msOILzbjv_zay4sPk6lJS4" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,916,161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,119,015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,667,607</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,702,783</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_iT_mtOILzbjv_maILFCOz5yq_zwak4xWvTOUb" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,399,359</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(157,600</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,667,607</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,574,152</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherIncome_maNIEzLNm_z7XVptzPwso9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,173</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">51</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">846</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75,070</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--FundingFromPaycheckProtectionProgram_maNIEzLNm_zR07QgY7UZek" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,327</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">526,545</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1095">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">648,872</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzLNm_zWrNkq6Dj3Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,489</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(15,558</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,844</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(42,891</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzLNm_maILFCOz5yq_z09T82ud78h4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">188,011</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">511,038</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(17,998</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">681,051</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz5yq_maNILzZDP_zOjSGBK53Ry" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,587,370</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">353,438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,685,605</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,255,203</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zqTYj8TI6fWg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current Tax Benefit (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">254,745</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">498,666</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(394</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">753,017</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zD6db4G3vSQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(356,164</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">264,636</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(58,829</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(150,357</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzp8C_msNILzZDP_zWl9Y1BktAT2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(101,419</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">763,302</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(59,223</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">602,660</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NetIncomeLoss_iT_mtNILzZDP_zVLqEEat4Cz7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,485,951</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,116,740</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,744,828</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,857,863</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Assets_iE_z4zeq2TpDicl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">28,820,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,608,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">934,192</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,363,219</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Liabilities_iE_pp0p0_zmnhlj4ur8U" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,159,921</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">844,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">379,474</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,384,211</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--RevenuesFromIntercompanySales_zIbnDa9qvcI1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,367,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">184,016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,025,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,576,635</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_zYDRnZRuSI61" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">707,761</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">98,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,077</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">827,509</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--PaymentsForProceedsFromProductiveAssets_zCFzmC2KdfKl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">745,405</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">13,203</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">80,018</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">838,626</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zSfqpQpZj7di" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49B_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zAuDHOeQPHAb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_499_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zQsFbdPH0Roc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_499_20191101__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zq12ndWPmf25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Nine Months Ended July 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPz5aW_zVHw4yIGWxGi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">8,377,081</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,989,152</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1160">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">15,366,233</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_msGPz5aW_z6BBvKJ32ie1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,715,647</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,831,564</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1165">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,547,211</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_iT_mtGPz5aW_maOILzpx6_z4aoTz53b3ob" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,661,434</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,157,588</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,819,022</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_maOEzGAy_zM3aM3L700xl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,393,757</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">830,008</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">190,782</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,414,547</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzGAy_z9g8LLYUbfVe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,056,947</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,678,882</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,214,528</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,950,357</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingExpenses_iT_mtOEzGAy_msOILzpx6_zFJZFCAFz117" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,450,704</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,508,890</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,405,310</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,364,904</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_iT_mtOILzpx6_maILFCOzaT8_zeWY7OwOlecb" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,210,730</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">648,698</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,405,310</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,454,118</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherIncome_maNIEzHlH_zYABMinqhigc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,242</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">142</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,384</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzHlH_zPjp8hDHkq3g" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,313</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(34,992</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(54,650</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzHlH_maILFCOzaT8_zEEDfzGGoOSk" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,897</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(34,992</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(38,266</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzaT8_maNILzccu_zoDizFMmcuic" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,219,627</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">636,527</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,440,302</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,415,852</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Income Tax (Expense) Benefit</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zDA0oAOadno3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,968</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1214">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,905</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,063</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zzxBdNt4SBe8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(315,849</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">145,713</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(154,333</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(324,469</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzjVY_msNILzccu_zYguLoWi7Mx2" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(290,881</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">145,713</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(166,238</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(311,406</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_mtNILzccu_zezizk125aRg" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,928,746</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">782,240</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,606,540</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,104,446</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--Assets_iE_zTtROpmhnSF9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">22,149,613</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,439,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">678,515</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">37,268,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Liabilities_iE_zCBNtB6QwnK9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,737,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,392,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">767,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,897,216</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--RevenuesFromIntercompanySales_znbZNmhFlGL1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">801,134</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">109,505</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,025,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,935,639</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--DepreciationDepletionAndAmortization_zKaFIy22fkl6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">539,567</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">89,688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,080</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">643,335</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsForProceedsFromProductiveAssets_zaJvHdxnetEd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">758,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,440</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">49,615</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">832,674</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A0_z2hiMMzxbQd8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p id="xdx_893_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zJg62LYOWYt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_z3YNeEXI1gc2" style="display: none">SCHEDULE
OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Three Months Ended July 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zoyoSJ7oLnL4" style="width: 14%; text-align: right" title="Total Revenues">962,043</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_znz2qZaoPIj" style="width: 14%; text-align: right" title="Total Revenues">589,560</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zOyZvoKiXgG" style="width: 14%; text-align: right" title="Total Revenues">1,551,603</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zKzNHJZCRhE8" style="text-align: right" title="Total Revenues">1,649,281</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zAFB6bbvPma4" style="text-align: right" title="Total Revenues">1,392,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_zGlVfTYjvdA8" style="text-align: right" title="Total Revenues">3,042,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z5VQMKObYTzi" style="text-align: right" title="Total Revenues">971,563</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zJDiZaktWPti" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1274">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zKGY9732Yxti" style="text-align: right" title="Total Revenues">971,563</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zxUNstQ4xLjf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">262,164</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z4rBVVWMIufd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1280">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zL2UXyymY0Hj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">262,164</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_znqhodxXzoWg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,845,051</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z8f70V4Z2ndc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">1,982,324</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731_zlRUGIAglu95" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,827,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zEJ6aQgU0YO9" style="text-align: right" title="Total Revenues">2,151,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVBuuMvMX8w9" style="text-align: right" title="Total Revenues">782,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVP7JevlhYwj" style="text-align: right" title="Total Revenues">2,933,775</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zGe69qDBZHSb" style="text-align: right" title="Total Revenues">713,389</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zxIoGLXkaJy9" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1298">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zUUqHLQYQHQ9" style="text-align: right" title="Total Revenues">713,389</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zuW46quhlKwi" style="text-align: right" title="Total Revenues">153,150</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zL8Gwd5cucci" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1304">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zQzmuw4s0vUj" style="text-align: right" title="Total Revenues">153,150</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbiWzQgAvDB6" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1308">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zs83ggiwNdqa" style="text-align: right" title="Total Revenues">1,093,176</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zv1fMcKZexbb" style="text-align: right" title="Total Revenues">1,093,176</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_ziDrDEntUbla" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">826,992</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zbwVYRyjnhAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">106,893</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z6Ve2Vw2WdDj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">933,885</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zWfownCw1Uce" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,845,051</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z1NTtExUx933" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">1,982,324</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731_z95K7WnovE6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,827,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zGhvZCPJqTpf" style="text-align: right" title="Total Revenues">2,298,962</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zoJrSD0vDfC6" style="text-align: right" title="Total Revenues">670,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z4MNJIssQ10f" style="text-align: right" title="Total Revenues">2,969,217</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRbAca8s6rIg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,546,089</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z0OHeAs0EAFb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,312,069</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYG3RtPp6QK2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,858,158</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z2LDUZibHJg7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,845,051</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zFYhEYlVOqee" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">1,982,324</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731_zp9CApJB4tQf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,827,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Three Months Ended July 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zVXH8Z4OYuxc" style="width: 14%; text-align: right" title="Total Revenues">1,071,893</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1bC7USjkhq8" style="width: 14%; text-align: right" title="Total Revenues">1,753,662</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--AmericasMember_zMDdOfdEpxjd" style="width: 14%; text-align: right" title="Total Revenues">2,825,555</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zS3Y9CNgjkr6" style="text-align: right" title="Total Revenues">240,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zZnuvdkGbGfb" style="text-align: right" title="Total Revenues">589,304</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--EuropeMember_z9CbjoVVl3bl" style="text-align: right" title="Total Revenues">829,431</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zFpoX0pwyps" style="text-align: right" title="Total Revenues">1,718,644</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrmFVpo9gD6g" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1358">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zXS7xeFRVMXe" style="text-align: right" title="Total Revenues">1,718,644</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgax1yS9JwIi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">22,406</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zmfXnHUDlXql" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgf01bkXUC69" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">22,406</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zsxTYKXpNuB4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,053,070</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zjIJDznPWXzb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">2,342,966</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731_zyKJEGEyvwE3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,396,036</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_z53g57S1hrqf" style="text-align: right" title="Total Revenues">2,058,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zJ2hG8NXdSK4" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zTcdEbwwURRl" style="text-align: right" title="Total Revenues">2,218,703</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zRrmPCDjJnFa" style="text-align: right" title="Total Revenues">119,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zpJjSyfIgB4g" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1382">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zV1DZBpY7z8l" style="text-align: right" title="Total Revenues">119,100</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z8rYCK1rKvn3" style="text-align: right" title="Total Revenues">90,540</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zqEyt7wXGtqj" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z5Y0jN6TIXdd" style="text-align: right" title="Total Revenues">90,540</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zHsq7Pce9On" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1392">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5oYAut1dlwg" style="text-align: right" title="Total Revenues">1,895,509</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zMWknLjTHEfb" style="text-align: right" title="Total Revenues">1,895,509</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zDgZW9TdIFu8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">785,264</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zU0BlqItkjhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">286,920</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--ServicesMember_z31xsxVtvOt" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,072,184</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z5Gk8mYnWokj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,053,070</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zy87C9B6u8Yk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">2,342,966</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20200501__20200731_z9oGGy2ZZvE8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,396,036</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z2WKZDKbveB8" style="text-align: right" title="Total Revenues">2,148,706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zlCtitXpmbCb" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zepM5CkDLx5j" style="text-align: right" title="Total Revenues">2,309,243</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zhSywOUTHve4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">904,364</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zMWT4oEp0yQ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,182,429</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCaxIQ3CrvXj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">3,086,793</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zbt5U87KZmEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,053,070</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zVamb25jnhRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">2,342,966</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731_zDgGhNaBkCia" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,396,036</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Nine Months Ended July 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_za6Tgk5hEzPi" style="width: 14%; text-align: right" title="Total Revenues">2,425,850</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_zLOIPtCZzzc4" style="width: 14%; text-align: right" title="Total Revenues">1,703,464</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zRjISObhk97c" style="width: 14%; text-align: right" title="Total Revenues">4,129,314</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zrz56I1PLKjf" style="text-align: right" title="Total Revenues">4,440,036</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zcXOg3mvCHPc" style="text-align: right" title="Total Revenues">2,769,707</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_ziFPBiQqDdX9" style="text-align: right" title="Total Revenues">7,209,743</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z0tMQ1xjj9f1" style="text-align: right" title="Total Revenues">4,466,796</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zcJqYR8GfURg" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1442">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z1LzzTO1I1Wg" style="text-align: right" title="Total Revenues">4,466,796</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuYaoNI9rlc8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">445,057</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z9QiWkWLupGk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1448">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zYvNInh81itf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">445,057</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zfK9F2LY1XZ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">11,777,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zsGBNtbdNP0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">4,473,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_z0gubQ5m91qa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">16,250,910</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zWcy6VWZzYFf" style="text-align: right" title="Total Revenues">8,035,469</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zfl2kRQWVlZb" style="text-align: right" title="Total Revenues">1,096,718</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zOXQ47Yb2c2e" style="text-align: right" title="Total Revenues">9,132,187</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zZ2Kk6TFdbM2" style="text-align: right" title="Total Revenues">1,645,942</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_z1RUG9PO9yn1" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1466">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zP0NmRo77Kyh" style="text-align: right" title="Total Revenues">1,645,942</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z3zPV4NmyYv4" style="text-align: right" title="Total Revenues">599,425</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zBRO21NKvjmd" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1472">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z36Oniw3UNX" style="text-align: right" title="Total Revenues">599,425</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbhH7dlvZkP8" style="text-align: right" title="Total Revenues">213,956</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zo153DRATP6k" style="text-align: right" title="Total Revenues">2,727,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zlX7hepNua51" style="text-align: right" title="Total Revenues">2,941,848</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zIqCkfFBS1K8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,282,947</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zFXBTyFAtscj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">648,561</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z2mI7jpePxKf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,931,508</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z6D5VBHzg8V6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">11,777,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zLzCVZtUfEVa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">4,473,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731_zx75e79ykbq2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">16,250,910</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zICdbosTnajl" style="text-align: right" title="Total Revenues">8,666,514</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zkpwGpPuc8kf" style="text-align: right" title="Total Revenues">984,717</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zbSG2VEKlJd6" style="text-align: right" title="Total Revenues">9,651,231</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zC56Y4ZCo0G3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">3,111,225</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRosHrM6kGDb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">3,488,454</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrecrVMWo1zj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">6,599,679</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zqEQMw5UbQEc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">11,777,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zfhh42mcq4Sc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">4,473,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_zepUZlJFxmh1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">16,250,910</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Nine Months Ended July 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1WRyV8wHTLb" style="width: 13%; text-align: right" title="Total Revenues">2,126,863</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zz0uLbezkAKe" style="width: 13%; text-align: right" title="Total Revenues">4,899,676</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zMOmCv1bbmNi" style="width: 13%; text-align: right" title="Total Revenues">7,026,539</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_z8Q5BFvgRoqk" style="text-align: right" title="Total Revenues">1,379,134</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zTt1uSr7Mhr8" style="text-align: right" title="Total Revenues">2,089,476</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zkeiKfxO6GO8" style="text-align: right" title="Total Revenues">3,468,610</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrGp0Hr3YzAf" style="text-align: right" title="Total Revenues">4,760,390</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zeDQjqcoWHja" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zzNn5sxryJD7" style="text-align: right" title="Total Revenues">4,760,390</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuyDAH2ewGyh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">110,694</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zMpkXyblsaw6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1532">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zz5lzLtLpEk4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">110,694</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zkHscKIp1FPb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">8,377,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zIIWdgqu2ya5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">6,989,152</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember_zBMmEludxxob" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">15,366,233</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zMwoqmKx2wIf" style="text-align: right" title="Total Revenues">5,241,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zHRcivL3RbWa" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_ze8fBWvV5QK9" style="text-align: right" title="Total Revenues">5,402,074</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zJj86ok9Smbb" style="text-align: right" title="Total Revenues">947,664</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zuF3aD4aM4O8" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1550">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zqEVDRmlt4ud" style="text-align: right" title="Total Revenues">947,664</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zq9W8ttJAUu7" style="text-align: right" title="Total Revenues">358,467</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_ztWugTKKt4Bi" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1556">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zrbvvIvDEPK9" style="text-align: right" title="Total Revenues">358,467</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zBRCgwtfGvF5" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1560">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5MCnBzAh57b" style="text-align: right" title="Total Revenues">5,883,872</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zTHkC6dRdB0a" style="text-align: right" title="Total Revenues">5,883,872</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zdTVL0xv7LMk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,829,413</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zHRJe0V5wpRh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">944,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zmrW6uEKkq63" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,774,156</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zTHnF0xauPjf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">8,377,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zJcFfPW2WWVi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">6,989,152</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember_zAcYbO9rvKs6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">15,366,233</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zxXzyyKwFnih" style="text-align: right" title="Total Revenues">5,467,995</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zPKfzZ4qNaMg" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKOmclDRqQI5" style="text-align: right" title="Total Revenues">5,628,532</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCfwSw3kz7z9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,909,086</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zQrszQAkklZ" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">6,828,615</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_znIme7s5zwYd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">9,737,701</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zGAOAnMxV2Hl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">8,377,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zGVOGPGTyXb2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">6,989,152</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember_z3q1z3OMl8Q7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">15,366,233</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AC_zyKF3Dopb1Ne" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 34<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8981-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8721-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 26<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8844-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8657-108599<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8721-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -URI http://asc.fasb.org/topic&amp;trid=2134510<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973064680">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PAYROLL PROTECTION PROGRAM<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DisclosurePayrollProtectionProgramAbstract', window );"><strong>Payroll Protection Program</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_PayrollProtectionProgramTextBlock', window );">PAYROLL PROTECTION PROGRAM</a></td>
<td class="text"><p id="xdx_801_ecustom--PayrollProtectionProgramTextBlock_zqP2R17BnNhi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
16 &#8211; <span id="xdx_82E_zDydpGffvRC9">PAYROLL PROTECTION PROGRAM</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the nine months ended July 31, 2021, two of our US companies, received $<span id="xdx_90A_eus-gaap--ProceedsFromLoanOriginations1_c20201101__20210731__us-gaap--DebtInstrumentAxis__custom--SecondRoundPayrollProtectionProgramMember_zuEoRN9dUUOa">648,872
</span></span><span style="font: 10pt Times New Roman, Times, Serif">under the second round of the US Government Payroll
Protection Program (&#8220;Second Round PPP&#8221;) for payroll assistance during the Pandemic. The proceeds from the Second Round PPP
have been used to pay US employees&#8217; salaries during this period. In the nine months ended July 31, 2021 the Company
utilized all of the $648,872 of the Second Round PPP to maintain payroll expense. The loans were forgiven on June 14
and 22, 2021.</span> This amount is recorded in our accounts as &#8220;Other Income&#8221;.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In
the 2020 FY our US companies received $<span id="xdx_90B_eus-gaap--ProceedsFromLoanOriginations1_c20191101__20201031__us-gaap--DebtInstrumentAxis__custom--FirstRoundPayrollProtectionProgramMember_zXREa5JhKoNb">648,872
</span></span><span style="font: 10pt Times New Roman, Times, Serif">under the US Government Payroll Protection Program
(&#8220;First Round PPP&#8221;). The proceeds from the First Round PPP were used to maintain payroll expenses. The companies received
their First Round PPP loans in April and May of 2020. The amount received under the First Round PPP has now been forgiven under the Program. This amount
is recorded in our financial statements of 2020FY as &#8220;Other Income.&#8221;</span></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DisclosurePayrollProtectionProgramAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DisclosurePayrollProtectionProgramAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_PayrollProtectionProgramTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_PayrollProtectionProgramTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977346760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>COVID-19<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DisclosureCovid19Abstract', window );"><strong>Covid-19</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_CovidNineteenTextBlock', window );">COVID-19</a></td>
<td class="text"><p id="xdx_806_ecustom--CovidNineteenTextBlock_zlZZ5I6Aeyil" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
17 &#8211; <span id="xdx_82E_zmrV97FoopZh">COVID-19</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Company faces various risks related to the global outbreak of coronavirus disease (&#8220;COVID-19&#8221;).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Engineering Services Business is dependent on its workforce to deliver its products and services primarily to the US and U.K. Governments.
If significant portions of the Engineering Services Business&#8217;s workforce are unable to work effectively, or if the US or U.K. Government
and/or other customers&#8217; operations are curtailed due to illness, quarantines, government actions, facility closures, or other restrictions
in connection with the COVID-19 Pandemic, the Engineering Services Business&#8217;s operations is likely to be severely impacted. The
Engineering Services Business may be unable to perform fully on its contracts and costs may increase as a result of the COVID-19 outbreak.
These cost increases may not be fully recoverable either from our customers or under existing insurance policies. At this time, the Company&#8217;s
management cannot predict with any precision the full extent of the impact which COVID-19 Pandemic will have on the Company, but management
continues to mitigate where it can and monitor the situation, to assess further possible implications to operations, the supply chain,
and customers, and to take actions in an effort to mitigate adverse consequences. Further, the Pandemic may impact the Company&#8217;s
results of operations and constrain the opportunity to grow its business operations in the near term.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The
Marine Technology Business is dependent on its workforce and/or distributors/resellers to sell and deliver its products and services.
Developments such as social distancing, shelter -in- place directives and travel restrictions introduced by governments have impacted
the Marine Products Business&#8217;s ability to deploy its workforce effectively. These same developments may affect the operations of
the Company&#8217;s suppliers, customers and distributors/resellers, as their own workforces and operations are disrupted by efforts
to curtail the spread of this virus. The uncertainty relating to the trajectory of the Pandemic, in particular the evolving strains of
the virus and the associated response of various Governments in the places which we operate will affect the pace at which the Company&#8217;s
financial performance improves.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_CovidNineteenTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_CovidNineteenTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DisclosureCovid19Abstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DisclosureCovid19Abstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263975003000">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p id="xdx_800_eus-gaap--IncomeTaxDisclosureTextBlock_zn9ycBjRt2Mk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
18 &#8211; <span id="xdx_827_zrrZb23cQOdd">INCOME TAXES</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">The
Company&#8217;s effective tax rate for the three months ended July 31, 2021 and 2020 was (<span id="xdx_907_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_c20210501__20210731_zPTD0JcZE2od" title="Effective tax rate">15.2%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">)
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">and <span id="xdx_90F_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20200501__20200731_zePFV5ZmI0v5">19.1%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">,
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">respectively. The decrease in the effective
tax rate for the three months ended July 31, 2021, as compared to July 31, 2020 resulted from the US companies having a taxable loss
for the three months ended July 31, 2021 compared to a taxable income for the three months ended July 31, 2020. We also recorded $<span id="xdx_900_eus-gaap--ReinsuranceRetentionPolicyAmountRetained_c20210501__20210731_zFgeFme4KOYa">184,519
</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">related Employee Retention
Credits, which reduced the current income tax expense for the three months ended July 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">The
Company&#8217;s effective tax rate for the nine months ended July 31, 2021 and 2020 was (<span id="xdx_902_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_uPure_c20201101__20210731_zC5eJbPFz8U3">14.2%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">)
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">and <span id="xdx_90A_ecustom--EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20191101__20200731_zeIjJL7GKYCk">12.9%</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">,
</span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">respectively. The decrease in the effective
tax rate for the nine months ended July 31, 2021, as compared to July 31, 2020 resulted from the US companies having a taxable loss for
the nine months ended July 31, 2020 compared to a taxable income for the nine months ended July 31, 2021. We also recorded $<span id="xdx_909_eus-gaap--ReinsuranceRetentionPolicyAmountRetained_c20201101__20210731_zouLAN8kZubj">496,485
</span></span><span style="font: 10pt Times New Roman, Times, Serif; background-color: white">related to Employee
Retention Credits, which reduced the current income tax expense for the nine months ended July 31, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As
of July 31, 2021, we had US federal net operating losses carryforwards of $<span id="xdx_901_eus-gaap--OperatingLossCarryforwards_iI_c20210731_zjWrNt1hP9h5" title="Net operating loss">1,376,727</span>, which <span id="xdx_903_ecustom--OperatingLossExpirationDescription_dd_c20201101__20210731_z3jib57lh12b" title="Operating loss expiration description">expire in 2029</span>.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI http://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977397208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>RECLASSIFICATION OF PRIOR YEAR PRESENTATION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DisclosureReclassificationOfPriorYearPresentationAbstract', window );"><strong>Reclassification Of Prior Year Presentation</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RestatementToPriorYearIncomesTextBlock', window );">RECLASSIFICATION OF PRIOR YEAR PRESENTATION</a></td>
<td class="text"><p id="xdx_80D_ecustom--RestatementToPriorYearIncomesTextBlock_z4J37lcmLFLa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
19</span><span style="font: 10pt Times New Roman, Times, Serif"> &#8211; <span id="xdx_829_zqH0TiC6kyu3">RECLASSIFICATION OF PRIOR
YEAR PRESENTATION</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Certain
prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on
the previously reported consolidated financial statements. An adjustment has been made to the disclosures of the composition of property
and equipment.</span></p>


<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DisclosureReclassificationOfPriorYearPresentationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DisclosureReclassificationOfPriorYearPresentationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_RestatementToPriorYearIncomesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_RestatementToPriorYearIncomesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973094872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INVENTORY (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">SCHEDULE OF COMPONENTS OF INVENTORY</a></td>
<td class="text"><p id="xdx_890_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zdcfGrTkRBrb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Inventory
is stated at the lower of cost (weighted average method) or net realizable value. Inventory consisted of the following components:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B1_zkZXvK4qUQ1d" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF COMPONENTS OF INVENTORY</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_492_20210731_zBIJdPNDSW4" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_498_20201031_zEpYhTGrwP07" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryRawMaterialsAndSupplies_iI_maCzFuP_zIrfKjBwJXHc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: left">Raw materials and parts</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,559,182</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,322,688</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--InventoryWorkInProcess_iI_maCzFuP_zys6UekK2khf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Work in progress</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">674,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">698,756</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InventoryFinishedGoods_iI_maCzFuP_zcOSPavzkkk9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Finished goods</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,597,470</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,120,829</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--InventoryNet_iTI_mtCzFuP_zpXuRJ4sOnnf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Inventory</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,830,818</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,142,273</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(c))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfInventoryCurrentTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263979875752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>FIXED ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">SCHEDULE OF PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_898_eus-gaap--PropertyPlantAndEquipmentTextBlock_zLD7QhexlJWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Property
and equipment, net consisted of the following as of:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8B3_zqCWjb58Cs85" style="font: 10pt Times New Roman, Times, Serif; display: none">SCHEDULE OF PROPERTY AND EQUIPMENT</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Buildings</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">5,354,405</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_pp0p0" style="width: 16%; text-align: right" title="Property and equipment, gross">5,103,324</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Land</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LandMember_pp0p0" style="text-align: right" title="Property and equipment, gross">200,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Office machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,631,936</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--OfficeMachineryAndEquipmentMember_pp0p0" style="text-align: right" title="Property and equipment, gross">1,512,938</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Rental assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">2,151,798</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--RentalAssetsMember_pp0p0" style="text-align: right" title="Property and equipment, gross">2,062,818</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Furniture, fixtures and improvements</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--PropertyPlantAndEquipmentGross_c20210731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross">1,240,315</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--PropertyPlantAndEquipmentGross_c20201031__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureFixturesAndImprovementsMember_pp0p0" style="border-bottom: Black 1.5pt solid; text-align: right" title="Property and equipment, gross">1,187,927</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Totals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_c20210731_pp0p0" style="text-align: right" title="Property and equipment, gross">10,578,454</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_c20201031_pp0p0" style="text-align: right" title="Property and equipment, gross">10,067,007</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20210731_zmKHwVTUEvI3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation">(4,545,847</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20201031_zQqM6Zls1FP9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: accumulated depreciation">(4,007,107</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Property and Equipment, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--PropertyPlantAndEquipmentNet_c20210731_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net">6,032,607</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_c20201031_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Property and Equipment, net">6,059,900</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263979655400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>OTHER CURRENT ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock', window );">SUMMARY OF OTHER CURRENT ASSETS</a></td>
<td class="text"><p id="xdx_899_eus-gaap--ScheduleOfOtherCurrentAssetsTableTextBlock_z4eKOC9h5oqf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Other
current assets consisted of the following at:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_8BF_zhRlvgZ65YT1" style="font: 10pt Times New Roman, Times, Serif; display: none">SUMMARY OF OTHER CURRENT ASSETS</span><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49B_20210731_zUumMraGgE2d" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_490_20201031_zE9mfiqP10Pl" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DepositsAssetsCurrent_iI_maCzhqy_zlWS22gg1dA8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%">Deposits</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">86,303</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">112,984</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--TaxesReceivable_iI_maCzhqy_zquSqs2OL43f" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Tax receivables</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">469,909</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">131,187</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherAssetsCurrent_iTI_mtCzhqy_zr2zn9a9e2K5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Other Current Assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">556,212</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">244,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amounts of other current assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263979603496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE PAYABLE (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfDebtTableTextBlock', window );">SCHEDULE OF NOTE PAYABLE</a></td>
<td class="text"><p id="xdx_898_eus-gaap--ScheduleOfDebtTableTextBlock_z1PYKds4Yrwa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BA_zCYmh9c80LCk" style="display: none">SCHEDULE
OF NOTE PAYABLE</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">October 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Long Term Note Payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20210731_zRmvyMkcv5V3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"><span style="-sec-ix-hidden: xdx2ixbrl0747">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermNotesPayable_iI_c20201031_zNwubnrUzAk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable">63,339</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 60%; text-align: justify; padding-bottom: 1.5pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zuUqcU2QWWcd" style="font: 10pt Times New Roman, Times, Serif">Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at </span><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zk4b5KCWnKVf" style="font: 10pt Times New Roman, Times, Serif">4.56</span><span style="font: 10pt Times New Roman, Times, Serif">%
    per annum</span><span style="font: 10pt Times New Roman, Times, Serif">. Our monthly repayment obligation under
    this loan is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEUgUEFZQUJMRSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zg1XMVM7IY16">43,777
    </span></span><span style="font: 10pt Times New Roman, Times, Serif">(comprising both principal and interest repayment).
    The maturity of this Loan is <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20191101__20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_zYGi6ApHWPJh">December 28, 2021</span>.</span></td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayable_c20210731__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_pp0p0" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total">193,345</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--NotesPayable_iI_c20201031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember_z4ElkGKJ1jOl" style="border-bottom: Black 1.5pt solid; width: 16%; text-align: right" title="Total">573,108</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesPayable_iI_c20210731_zmMlC53YS8Cg" style="text-align: right" title="Total">193,345</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--NotesPayable_iI_c20201031_zQrBhXPN3cL2" style="text-align: right" title="Total">573,108</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: current portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--NotesPayableCurrent_iNI_di_c20210731_zjjW429PQAxk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">(193,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--NotesPayableCurrent_iNI_di_c20201031_zOMvFVIhBU42" style="border-bottom: Black 1.5pt solid; text-align: right" title="Less: current portion">(509,769</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total Long Term Note Payable</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--LongTermNotesPayable_iI_c20210731_zSb2Zo3MSN5d" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable"><span style="-sec-ix-hidden: xdx2ixbrl0767">-</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermNotesPayable_iI_c20201031_zfxLgRlXsfrl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Long Term Notes Payable">63,339</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDebtTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977427368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>EARNINGS PER COMMON SHARE (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>NET INCOME PER SHARE:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED</a></td>
<td class="text"><p id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_zgxgcbnAMHq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8B4_ztNFYjmkzCRd" style="display: none">SCHEDULE
OF EARNINGS PER SHARE BASIC AND DILUTED</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_493_20210501__20210731_zoY1l45pWG9f" style="text-align: center">Three Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_491_20200501__20200731_zPVk1BzDONxh" style="text-align: center">Three Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_490_20201101__20210731_zN7uVe7b6bpl" style="text-align: center">Nine Months</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" id="xdx_49A_20191101__20200731_zd2Oxb9jackh" style="text-align: center">Nine Months</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Ended</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">July 31,</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid">Fiscal Period</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2021</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Numerator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_zvoSQ2dacsQ7" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; width: 40%; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">1,521,086</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">1,022,753</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"/><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">4,857,863</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 11%; text-align: right">2,104,446</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zLIxi6VjCzx4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Basic weighted average common shares outstanding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,830,183</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,739,354</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,786,107</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">10,727,705</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_ecustom--IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards_zEkogpOHvEqd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left; padding-bottom: 1.5pt">Unused portion of options and restricted stock awards</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,501</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">552,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">512,501</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">552,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_z8ar9hiDIQzc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; padding-bottom: 2.5pt">Diluted outstanding shares</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,342,684</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,291,354</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,298,608</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,279,705</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--EarningsPerShareBasicAbstract_iB_zoKxkkzayU" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Net income (Loss) per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--EarningsPerShareBasic_i_pdd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt">Basic</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.14</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.10</td><td style="text-align: left"/><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.45</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.20</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--EarningsPerShareDiluted_i_pdd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt">Diluted</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.13</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.09</td><td style="text-align: left"/><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.43</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">0.19</td><td style="text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263974684856">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT ANALYSIS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Jul. 31, 2021</div></th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">SCHEDULE OF SEGMENT REPORTING INFORMATION</a></td>
<td class="text"><p id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zzBfcJoxNaSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_zyirGEd4Eiqg" style="display: none">SCHEDULE
OF SEGMENT REPORTING INFORMATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_494_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zGL9yNjpzPz3" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zbLA4cCrL6Pk" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZNnKP0WAOii" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20210501__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zMETQLzlfbEi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Three Months Ended July 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzZq1_zAZcZmveK6a" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,845,051</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">1,982,324</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0850">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">5,827,375</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzZq1_z2JoUcrhPen7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">545,243</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,069,723</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0855">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,614,966</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_iT_mtGPzZq1_maOILz45u_zHKBjhwEeOK" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,299,808</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">912,601</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0860">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,212,409</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--ResearchAndDevelopmentExpense_maOEzN83_zzqSaTnFLJbd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">540,553</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">135,213</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0865">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">675,766</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzN83_zT3cnP8ieIDg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">860,539</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">616,378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">728,313</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,205,230</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingExpenses_iT_mtOEzN83_msOILz45u_zwThFlfhVg5l" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,401,092</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">751,591</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">728,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,880,996</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_iT_mtOILz45u_maILFCOzV1e_zSJsGBDioiR3" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,898,716</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">161,010</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(728,313</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,331,413</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--OtherIncome_maNIEzF16_zTnUzVAzh0w5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,554</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">17</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0885">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,571</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--FundingFromPaycheckProtectionProgram_maNIEzF16_zP8PriUGyin1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0888">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0889">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0890">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0891">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzF16_zRSnY5NtyHyj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,718</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,863</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,155</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(14,736</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzF16_maILFCOzV1e_zul7yqKEHLVh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">836</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(5,846</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,155</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(11,165</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzV1e_maNILztR8_zdhMSfLJsJP5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,899,552</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">155,164</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(734,468</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,320,248</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income Tax  (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zBxBNVRC4Ll3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current Tax Benefit </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">157,333</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">260,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0910">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left"/><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">418,329</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzGe3_zTKyuAQheRJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(338,098</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">108,141</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,466</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(217,491</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzGe3_msNILztR8_zmMu4lgOpRel" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(180,765</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">369,137</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">12,466</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">200,838</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_iT_mtNILztR8_zdN2kMCobld6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,718,787</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">524,301</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(722,002</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,521,086</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--Assets_iE_pp0p0_zHhbVGI5v9Z9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">28,820,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,608,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">934,192</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,363,219</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--Liabilities_iE_zngwf6CStpQg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,159,921</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">844,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">379,474</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,384,211</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--RevenuesFromIntercompanySales_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">492,579</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,372</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">675,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,211,951</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DepreciationDepletionAndAmortization_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">195,103</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,590</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,952</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">227,645</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--PaymentsForProceedsFromProductiveAssets_i_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">201,198</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">7,655</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">30,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">239,437</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zXTXsmUiFj94" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_491_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zEaeiNS3RjD6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zV5WMfyryT9d" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49D_20200501__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zOWGzPFz8H78" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Three Months Ended July 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzMk0_z4AgSaKDElg7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">3,053,070</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">2,342,966</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0955">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">5,396,036</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_msGPzMk0_z6OQbBYUQ6Xj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">653,117</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,123,751</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0960">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,776,868</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--GrossProfit_iT_mtGPzMk0_maOILz8vE_zFCSZC3HZUCf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,399,953</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,219,215</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0965">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,619,168</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ResearchAndDevelopmentExpense_maOEzphw_zpNw4ryVOcGb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">394,332</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">352,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">25,684</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">772,641</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzphw_zaBbzyAbJUwa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">496,772</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">515,547</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">513,150</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,525,469</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingExpenses_iT_mtOEzphw_msOILz8vE_zttsvQFitEhh" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">891,104</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">868,172</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">538,834</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,298,110</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--OperatingIncomeLoss_iT_mtOILz8vE_maILFCOzJ98_zmx1jeAu6kT7" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,508,849</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">351,043</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(538,834</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,321,058</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherIncome_maNIEzV2a_zxVa1TjZP2Yg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,745</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">126</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0990">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,871</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzV2a_zw5ibvdzvh78" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(1,718</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,672</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,190</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(16,580</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzV2a_maILFCOzJ98_ztTgyJzKbS8i" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,027</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(4,546</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(10,190</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,709</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJ98_maNILz6J0_ztx8vhwiGRf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,510,876</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">346,497</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(549,024</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,308,349</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Income Tax (Expense) Benefit</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_z5zLgW7Gnm4i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,532</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1009">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(3,948</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,584</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzOP9_zM8rvrfnLVa9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(236,356</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,155</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(65,979</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(287,180</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzOP9_msNILz6J0_z7dOdYUxR2I6" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(230,824</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">15,155</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(69,927</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(285,596</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtNILz6J0_zAvRGkg1Z1Ca" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,280,052</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">361,652</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(618,951</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,022,753</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--Assets_iE_zTQA11jLWANe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">22,149,613</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,439,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">678,515</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">37,268,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--Liabilities_iE_zsHB4G4VpwN9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,737,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,392,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">767,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,897,216</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--RevenuesFromIntercompanySales_z4qzXFyCnyt7" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">498,312</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">8,976</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,350,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,857,288</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--DepreciationDepletionAndAmortization_ziMoyo9YVL82" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">261,975</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">43,263</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">4,677</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">309,915</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--PaymentsForProceedsFromProductiveAssets_ztULnn56xRpk" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">317,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">23,288</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1050">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">341,180</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_494_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_z8mnZxEMjXFi" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_493_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zcoEzrEmfIml" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zZpU0qD8DiK9" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_495_20201101__20210731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zJTlE8zlmzRe" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Nine Months Ended July 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPzLty_zo9EcE8BF7Ve" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">11,777,739</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">4,473,171</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1055">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">16,250,910</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CostOfRevenue_msGPzLty_zbrRvDMGbOBd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,462,219</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,511,756</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1060">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,973,975</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--GrossProfit_iT_mtGPzLty_zgSF08t8LyQ9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,315,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,961,415</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1065">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11,276,935</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ResearchAndDevelopmentExpense_maOEzJ57_zalJKwIMhg23" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,521,175</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">383,011</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1070">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,904,186</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzJ57_zdLjAVnZGNvf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,394,986</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,736,004</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,667,607</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,798,597</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OperatingExpenses_iT_mtOEzJ57_msOILzbjv_zay4sPk6lJS4" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,916,161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,119,015</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,667,607</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,702,783</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--OperatingIncomeLoss_iT_mtOILzbjv_maILFCOz5yq_zwak4xWvTOUb" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,399,359</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(157,600</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,667,607</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,574,152</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OtherIncome_maNIEzLNm_z7XVptzPwso9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">74,173</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">51</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">846</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">75,070</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--FundingFromPaycheckProtectionProgram_maNIEzLNm_zR07QgY7UZek" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Funding from Paycheck Protection Program</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">122,327</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">526,545</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1095">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">648,872</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzLNm_zWrNkq6Dj3Mj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest Expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(8,489</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(15,558</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(18,844</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(42,891</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzLNm_maILFCOz5yq_z09T82ud78h4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">188,011</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">511,038</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(17,998</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">681,051</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOz5yq_maNILzZDP_zOjSGBK53Ry" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,587,370</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">353,438</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,685,605</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,255,203</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Income Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zqTYj8TI6fWg" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current Tax Benefit (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">254,745</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">498,666</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(394</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">753,017</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzp8C_zD6db4G3vSQ2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(356,164</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">264,636</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(58,829</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(150,357</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzp8C_msNILzZDP_zWl9Y1BktAT2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(101,419</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">763,302</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(59,223</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">602,660</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NetIncomeLoss_iT_mtNILzZDP_zVLqEEat4Cz7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,485,951</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,116,740</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,744,828</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,857,863</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--Assets_iE_z4zeq2TpDicl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">28,820,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,608,555</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">934,192</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">44,363,219</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--Liabilities_iE_pp0p0_zmnhlj4ur8U" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,159,921</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">844,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">379,474</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,384,211</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--RevenuesFromIntercompanySales_zIbnDa9qvcI1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,367,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">184,016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,025,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,576,635</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DepreciationDepletionAndAmortization_zYDRnZRuSI61" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">707,761</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">98,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">21,077</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">827,509</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--PaymentsForProceedsFromProductiveAssets_zCFzmC2KdfKl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">745,405</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">13,203</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">80,018</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">838,626</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49E_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zSfqpQpZj7di" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Technology Business (Products)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_49B_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zAuDHOeQPHAb" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Marine Engineering Business (Services)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_499_20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--OverheadMember__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zQsFbdPH0Roc" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Overhead</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="2" id="xdx_499_20191101__20200731__us-gaap--TypeOfArrangementAxis__custom--SegmentReportingMember_zq12ndWPmf25" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold">Nine Months Ended July 31, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_maGPz5aW_zVHw4yIGWxGi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 44%; text-align: left">Revenues from External Customers</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">8,377,081</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">6,989,152</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1160">-</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">15,366,233</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--CostOfRevenue_msGPz5aW_z6BBvKJ32ie1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Cost of Revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,715,647</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">3,831,564</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1165">&#160;</span></td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5,547,211</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--GrossProfit_iT_mtGPz5aW_maOILzpx6_z4aoTz53b3ob" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,661,434</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,157,588</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,819,022</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ResearchAndDevelopmentExpense_maOEzGAy_zM3aM3L700xl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Research &amp; Development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,393,757</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">830,008</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">190,782</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,414,547</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--SellingGeneralAndAdministrativeExpense_maOEzGAy_z9g8LLYUbfVe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Selling, General &amp; Administrative</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">2,056,947</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,678,882</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,214,528</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,950,357</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingExpenses_iT_mtOEzGAy_msOILzpx6_zFJZFCAFz117" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,450,704</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,508,890</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,405,310</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">7,364,904</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_iT_mtOILzpx6_maILFCOzaT8_zeWY7OwOlecb" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Income (Loss) from Operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,210,730</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">648,698</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,405,310</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,454,118</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other Income (Expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OtherIncome_maNIEzHlH_zYABMinqhigc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Other Income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,242</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">142</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1195">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">16,384</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--InterestExpenseOther_iN_pp0p0_di_msNIEzHlH_zPjp8hDHkq3g" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Interest (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(7,345</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,313</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(34,992</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(54,650</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzHlH_maILFCOzaT8_zEEDfzGGoOSk" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Total Other Income (Expense)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,897</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(12,171</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(34,992</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(38,266</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzaT8_maNILzccu_zoDizFMmcuic" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"> Income (Loss) before Income Taxes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,219,627</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">636,527</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,440,302</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,415,852</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td><b>Income Tax (Expense) Benefit</b></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CurrentIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zDA0oAOadno3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Tax (Expense) Benefit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,968</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl1214">&#160;</span></td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(11,905</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">13,063</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--DeferredIncomeTaxExpenseBenefit_iN_pp0p0_di_maITEBzjVY_zzxBdNt4SBe8" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Deferred Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(315,849</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">145,713</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(154,333</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(324,469</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxExpenseBenefit_iNT_pp0p0_di_mtITEBzjVY_msNILzccu_zYguLoWi7Mx2" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; font-weight: bold; text-align: left">Total Income Tax (Expense) Benefit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(290,881</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">145,713</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(166,238</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(311,406</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetIncomeLoss_iT_mtNILzccu_zezizk125aRg" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net Income (Loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,928,746</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">782,240</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,606,540</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,104,446</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Supplemental Disclosures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--Assets_iE_zTtROpmhnSF9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">22,149,613</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,439,917</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">678,515</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">37,268,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Liabilities_iE_zCBNtB6QwnK9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Total Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,737,007</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,392,816</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">767,393</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,897,216</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_ecustom--RevenuesFromIntercompanySales_znbZNmhFlGL1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Revenues from Intercompany Sales - eliminated from sales above</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">801,134</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">109,505</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,025,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">2,935,639</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--DepreciationDepletionAndAmortization_zKaFIy22fkl6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Depreciation and Amortization</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">539,567</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">89,688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">14,080</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">643,335</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--PaymentsForProceedsFromProductiveAssets_zaJvHdxnetEd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Purchases of Long-lived Assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">758,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,440</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">49,615</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">832,674</td><td style="text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock', window );">SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION</a></td>
<td class="text"><p id="xdx_893_eus-gaap--ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock_zJg62LYOWYt5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;<span id="xdx_8BD_z3YNeEXI1gc2" style="display: none">SCHEDULE
OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Three Months Ended July 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zoyoSJ7oLnL4" style="width: 14%; text-align: right" title="Total Revenues">962,043</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_znz2qZaoPIj" style="width: 14%; text-align: right" title="Total Revenues">589,560</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zOyZvoKiXgG" style="width: 14%; text-align: right" title="Total Revenues">1,551,603</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zKzNHJZCRhE8" style="text-align: right" title="Total Revenues">1,649,281</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zAFB6bbvPma4" style="text-align: right" title="Total Revenues">1,392,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_zGlVfTYjvdA8" style="text-align: right" title="Total Revenues">3,042,045</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z5VQMKObYTzi" style="text-align: right" title="Total Revenues">971,563</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zJDiZaktWPti" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1274">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zKGY9732Yxti" style="text-align: right" title="Total Revenues">971,563</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zxUNstQ4xLjf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">262,164</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z4rBVVWMIufd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1280">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zL2UXyymY0Hj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">262,164</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_znqhodxXzoWg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,845,051</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z8f70V4Z2ndc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">1,982,324</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20210501__20210731_zlRUGIAglu95" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,827,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zEJ6aQgU0YO9" style="text-align: right" title="Total Revenues">2,151,520</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVBuuMvMX8w9" style="text-align: right" title="Total Revenues">782,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zVP7JevlhYwj" style="text-align: right" title="Total Revenues">2,933,775</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zGe69qDBZHSb" style="text-align: right" title="Total Revenues">713,389</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zxIoGLXkaJy9" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1298">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zUUqHLQYQHQ9" style="text-align: right" title="Total Revenues">713,389</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zuW46quhlKwi" style="text-align: right" title="Total Revenues">153,150</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zL8Gwd5cucci" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1304">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zQzmuw4s0vUj" style="text-align: right" title="Total Revenues">153,150</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbiWzQgAvDB6" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1308">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zs83ggiwNdqa" style="text-align: right" title="Total Revenues">1,093,176</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zv1fMcKZexbb" style="text-align: right" title="Total Revenues">1,093,176</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_ziDrDEntUbla" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">826,992</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zbwVYRyjnhAe" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">106,893</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20210501__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z6Ve2Vw2WdDj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">933,885</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zWfownCw1Uce" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,845,051</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_z1NTtExUx933" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">1,982,324</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20210501__20210731_z95K7WnovE6f" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,827,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zGhvZCPJqTpf" style="text-align: right" title="Total Revenues">2,298,962</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zoJrSD0vDfC6" style="text-align: right" title="Total Revenues">670,255</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z4MNJIssQ10f" style="text-align: right" title="Total Revenues">2,969,217</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRbAca8s6rIg" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,546,089</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_z0OHeAs0EAFb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,312,069</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zYG3RtPp6QK2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,858,158</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z2LDUZibHJg7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,845,051</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20210501__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zFYhEYlVOqee" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">1,982,324</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20210501__20210731_zp9CApJB4tQf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,827,375</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Three Months Ended July 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_zVXH8Z4OYuxc" style="width: 14%; text-align: right" title="Total Revenues">1,071,893</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1bC7USjkhq8" style="width: 14%; text-align: right" title="Total Revenues">1,753,662</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--AmericasMember_zMDdOfdEpxjd" style="width: 14%; text-align: right" title="Total Revenues">2,825,555</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zS3Y9CNgjkr6" style="text-align: right" title="Total Revenues">240,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zZnuvdkGbGfb" style="text-align: right" title="Total Revenues">589,304</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__srt--EuropeMember_z9CbjoVVl3bl" style="text-align: right" title="Total Revenues">829,431</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zFpoX0pwyps" style="text-align: right" title="Total Revenues">1,718,644</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrmFVpo9gD6g" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1358">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zXS7xeFRVMXe" style="text-align: right" title="Total Revenues">1,718,644</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgax1yS9JwIi" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">22,406</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zmfXnHUDlXql" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zgf01bkXUC69" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">22,406</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zsxTYKXpNuB4" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,053,070</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zjIJDznPWXzb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">2,342,966</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731_zyKJEGEyvwE3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,396,036</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_z53g57S1hrqf" style="text-align: right" title="Total Revenues">2,058,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zJ2hG8NXdSK4" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zTcdEbwwURRl" style="text-align: right" title="Total Revenues">2,218,703</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zRrmPCDjJnFa" style="text-align: right" title="Total Revenues">119,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zpJjSyfIgB4g" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1382">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zV1DZBpY7z8l" style="text-align: right" title="Total Revenues">119,100</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z8rYCK1rKvn3" style="text-align: right" title="Total Revenues">90,540</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zqEyt7wXGtqj" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1388">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z5Y0jN6TIXdd" style="text-align: right" title="Total Revenues">90,540</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zHsq7Pce9On" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1392">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5oYAut1dlwg" style="text-align: right" title="Total Revenues">1,895,509</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zMWknLjTHEfb" style="text-align: right" title="Total Revenues">1,895,509</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zDgZW9TdIFu8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">785,264</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zU0BlqItkjhc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">286,920</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__srt--ProductOrServiceAxis__custom--ServicesMember_z31xsxVtvOt" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,072,184</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z5Gk8mYnWokj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,053,070</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zy87C9B6u8Yk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">2,342,966</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20200501__20200731_z9oGGy2ZZvE8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,396,036</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_z2WKZDKbveB8" style="text-align: right" title="Total Revenues">2,148,706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zlCtitXpmbCb" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zepM5CkDLx5j" style="text-align: right" title="Total Revenues">2,309,243</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zhSywOUTHve4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">904,364</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zMWT4oEp0yQ9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,182,429</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCaxIQ3CrvXj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">3,086,793</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zbt5U87KZmEl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">3,053,070</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20200501__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zVamb25jnhRb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">2,342,966</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20200501__20200731_zDgGhNaBkCia" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">5,396,036</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"/>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Nine Months Ended July 31, 2021</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 46%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--AmericasMember_za6Tgk5hEzPi" style="width: 14%; text-align: right" title="Total Revenues">2,425,850</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--AmericasMember_zLOIPtCZzzc4" style="width: 14%; text-align: right" title="Total Revenues">1,703,464</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--AmericasMember_zRjISObhk97c" style="width: 14%; text-align: right" title="Total Revenues">4,129,314</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__srt--EuropeMember_zrz56I1PLKjf" style="text-align: right" title="Total Revenues">4,440,036</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__srt--EuropeMember_zcXOg3mvCHPc" style="text-align: right" title="Total Revenues">2,769,707</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__srt--EuropeMember_ziFPBiQqDdX9" style="text-align: right" title="Total Revenues">7,209,743</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z0tMQ1xjj9f1" style="text-align: right" title="Total Revenues">4,466,796</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zcJqYR8GfURg" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1442">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_z1LzzTO1I1Wg" style="text-align: right" title="Total Revenues">4,466,796</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1.5pt; text-align: left">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuYaoNI9rlc8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">445,057</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_z9QiWkWLupGk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1448">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zYvNInh81itf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">445,057</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zfK9F2LY1XZ5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">11,777,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zsGBNtbdNP0i" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">4,473,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_z0gubQ5m91qa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">16,250,910</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zWcy6VWZzYFf" style="text-align: right" title="Total Revenues">8,035,469</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zfl2kRQWVlZb" style="text-align: right" title="Total Revenues">1,096,718</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zOXQ47Yb2c2e" style="text-align: right" title="Total Revenues">9,132,187</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zZ2Kk6TFdbM2" style="text-align: right" title="Total Revenues">1,645,942</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_z1RUG9PO9yn1" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1466">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zP0NmRo77Kyh" style="text-align: right" title="Total Revenues">1,645,942</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z3zPV4NmyYv4" style="text-align: right" title="Total Revenues">599,425</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zBRO21NKvjmd" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1472">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_z36Oniw3UNX" style="text-align: right" title="Total Revenues">599,425</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zbhH7dlvZkP8" style="text-align: right" title="Total Revenues">213,956</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zo153DRATP6k" style="text-align: right" title="Total Revenues">2,727,892</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zlX7hepNua51" style="text-align: right" title="Total Revenues">2,941,848</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__srt--ProductOrServiceAxis__custom--ServicesMember_zIqCkfFBS1K8" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,282,947</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__srt--ProductOrServiceAxis__custom--ServicesMember_zFXBTyFAtscj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">648,561</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__srt--ProductOrServiceAxis__custom--ServicesMember_z2mI7jpePxKf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,931,508</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_z6D5VBHzg8V6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">11,777,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zLzCVZtUfEVa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">4,473,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731_zx75e79ykbq2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">16,250,910</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zICdbosTnajl" style="text-align: right" title="Total Revenues">8,666,514</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zkpwGpPuc8kf" style="text-align: right" title="Total Revenues">984,717</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zbSG2VEKlJd6" style="text-align: right" title="Total Revenues">9,651,231</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt; text-align: left">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zC56Y4ZCo0G3" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">3,111,225</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zRosHrM6kGDb" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">3,488,454</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zrecrVMWo1zj" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">6,599,679</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zqEQMw5UbQEc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">11,777,739</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20201101__20210731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zfhh42mcq4Sc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">4,473,171</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20201101__20210731_zepUZlJFxmh1" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">16,250,910</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CODA
OCTOPUS GROUP, INC.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Notes
to the Unaudited Consolidated Financial Statements</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">July
31, 2021 and 2020</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">NOTE
15 -SEGMENT ANALYSIS (Continued)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Nine Months Ended July 31, 2020</td><td style="padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Marine</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Technology</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Engineering</td><td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td>
    <td colspan="2" style="text-align: center">Grand</td><td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Business</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Total</td><td style="text-align: center; padding-bottom: 1.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 49%">Americas</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_z1WRyV8wHTLb" style="width: 13%; text-align: right" title="Total Revenues">2,126,863</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zz0uLbezkAKe" style="width: 13%; text-align: right" title="Total Revenues">4,899,676</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--AmericasMember_zMOmCv1bbmNi" style="width: 13%; text-align: right" title="Total Revenues">7,026,539</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Europe</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_z8Q5BFvgRoqk" style="text-align: right" title="Total Revenues">1,379,134</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zTt1uSr7Mhr8" style="text-align: right" title="Total Revenues">2,089,476</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__srt--EuropeMember_zkeiKfxO6GO8" style="text-align: right" title="Total Revenues">3,468,610</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Australia/Asia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zrGp0Hr3YzAf" style="text-align: right" title="Total Revenues">4,760,390</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zeDQjqcoWHja" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1526">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--AustraliaAndAsiaMember_zzNn5sxryJD7" style="text-align: right" title="Total Revenues">4,760,390</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1.5pt">Middle East/Africa</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zuyDAH2ewGyh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">110,694</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zMpkXyblsaw6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1532">-</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__srt--StatementGeographicalAxis__custom--MiddleEastAndAfricaMember_zz5lzLtLpEk4" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">110,694</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zkHscKIp1FPb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">8,377,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zIIWdgqu2ya5" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">6,989,152</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--GeographicConcentrationRiskMember_zBMmEludxxob" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">15,366,233</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Equipment Sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zMwoqmKx2wIf" style="text-align: right" title="Total Revenues">5,241,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_zHRcivL3RbWa" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentSalesMember_ze8fBWvV5QK9" style="text-align: right" title="Total Revenues">5,402,074</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Equipment Rentals</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zJj86ok9Smbb" style="text-align: right" title="Total Revenues">947,664</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zuF3aD4aM4O8" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1550">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EquipmentRentalsMember_zqEVDRmlt4ud" style="text-align: right" title="Total Revenues">947,664</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Software Sales</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zq9W8ttJAUu7" style="text-align: right" title="Total Revenues">358,467</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_ztWugTKKt4Bi" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1556">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--SoftwareSalesMember_zrbvvIvDEPK9" style="text-align: right" title="Total Revenues">358,467</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Engineering Parts</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zBRCgwtfGvF5" style="text-align: right" title="Total Revenues"><span style="-sec-ix-hidden: xdx2ixbrl1560">-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_z5MCnBzAh57b" style="text-align: right" title="Total Revenues">5,883,872</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--EngineeringPartsMember_zTHkC6dRdB0a" style="text-align: right" title="Total Revenues">5,883,872</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Services</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zdTVL0xv7LMk" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">1,829,413</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zHRJe0V5wpRh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">944,743</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__srt--ProductOrServiceAxis__custom--ServicesMember_zmrW6uEKkq63" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,774,156</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zTHnF0xauPjf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">8,377,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zJcFfPW2WWVi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">6,989,152</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--ProductConcentrationRiskMember_zAcYbO9rvKs6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">15,366,233</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Goods transferred at a point in time</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zxXzyyKwFnih" style="text-align: right" title="Total Revenues">5,467,995</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zPKfzZ4qNaMg" style="text-align: right" title="Total Revenues">160,537</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredAtPointInTimeMember_zKOmclDRqQI5" style="text-align: right" title="Total Revenues">5,628,532</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Services transferred over time</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zCfwSw3kz7z9" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">2,909,086</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_zQrszQAkklZ" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">6,828,615</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--TimingOfTransferOfGoodOrServiceAxis__us-gaap--TransferredOverTimeMember_znIme7s5zwYd" style="border-bottom: Black 1.5pt solid; text-align: right" title="Total Revenues">9,737,701</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineTechnologyBusinessProductsMember_zGAOAnMxV2Hl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">8,377,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember__us-gaap--StatementBusinessSegmentsAxis__custom--MarineEngineeringBusinessServicesMember_zGVOGPGTyXb2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">6,989,152</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_pp0p0_c20191101__20200731__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--RevenueFromRightsConcentrationRiskMember_z3q1z3OMl8Q7" style="border-bottom: Black 2.5pt double; text-align: right" title="Total Revenues">15,366,233</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 25<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8813-108599<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263972831688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>REVENUE RECOGNITION (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DisclosureRevenueRecognitionAbstract', window );"><strong>Revenue Recognition</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_DeferredSalesCommissions', window );">Deferred commissions</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,884<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AmortizationOfDeferredSalesCommissions', window );">Amortization expense related to deferred commissions</a></td>
<td class="nump">$ 3,884<span></span>
</td>
<td class="nump">$ 98,702<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DeferredSalesCommissions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Deferred sales commissions.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DeferredSalesCommissions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_DisclosureRevenueRecognitionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_DisclosureRevenueRecognitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDeferredSalesCommissions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AmortizationOfDeferredSalesCommissions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973356616">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF COMPONENTS OF INVENTORY (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryRawMaterialsAndSupplies', window );">Raw materials and parts</a></td>
<td class="nump">$ 8,559,182<span></span>
</td>
<td class="nump">$ 7,322,688<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work in progress</a></td>
<td class="nump">674,166<span></span>
</td>
<td class="nump">698,756<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished goods</a></td>
<td class="nump">1,597,470<span></span>
</td>
<td class="nump">1,120,829<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Total Inventory</a></td>
<td class="nump">$ 10,830,818<span></span>
</td>
<td class="nump">$ 9,142,273<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterialsAndSupplies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Gross amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(4),(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterialsAndSupplies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcess">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.6(a)(3))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263979691672">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 10,578,454<span></span>
</td>
<td class="nump">$ 10,067,007<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation</a></td>
<td class="num">(4,545,847)<span></span>
</td>
<td class="num">(4,007,107)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Total Property and Equipment, net</a></td>
<td class="nump">6,032,607<span></span>
</td>
<td class="nump">6,059,900<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingMember', window );">Building [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">5,354,405<span></span>
</td>
<td class="nump">5,103,324<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_OfficeMachineryAndEquipmentMember', window );">Office Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,631,936<span></span>
</td>
<td class="nump">1,512,938<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_RentalAssetsMember', window );">Rental Assets [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">2,151,798<span></span>
</td>
<td class="nump">2,062,818<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_FurnitureFixturesAndImprovementsMember', window );">Furniture, Fixtures and Improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 1,240,315<span></span>
</td>
<td class="nump">$ 1,187,927<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.14)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.13)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_OfficeMachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_OfficeMachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_RentalAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_RentalAssetsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_FurnitureFixturesAndImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=CODA_FurnitureFixturesAndImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263974762056">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>SUMMARY OF OTHER CURRENT ASSETS (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract', window );"><strong>Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepositsAssetsCurrent', window );">Deposits</a></td>
<td class="nump">$ 86,303<span></span>
</td>
<td class="nump">$ 112,984<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_TaxesReceivable', window );">Tax receivables</a></td>
<td class="nump">469,909<span></span>
</td>
<td class="nump">131,187<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherAssetsCurrent', window );">Total Other Current Assets</a></td>
<td class="nump">$ 556,212<span></span>
</td>
<td class="nump">$ 244,171<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_TaxesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_TaxesReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepositsAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.17)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepositsAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.8)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263974622440">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>CONTRACTS IN PROGRESS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerAbstract', window );"><strong>Revenue from Contract with Customer [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_UnbilledReceivablesCurrent', window );">Unbilled receivables</a></td>
<td class="nump">$ 1,167,561<span></span>
</td>
<td class="nump">$ 861,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityCurrent', window );">Contract with Customer, Liability, Current</a></td>
<td class="nump">1,520,871<span></span>
</td>
<td class="nump">1,006,454<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ContractWithCustomerLiabilityNoncurrent', window );">Contract with Customer, Liability, Noncurrent</a></td>
<td class="nump">$ 181,248<span></span>
</td>
<td class="nump">$ 195,022<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130531-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130532-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ContractWithCustomerLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130532-203044<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123360276&amp;loc=SL49130531-203044<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130549-203045<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ContractWithCustomerLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnbilledReceivablesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnbilledReceivablesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977478168">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>CONCENTRATIONS (Details Narrative) - Revenue Benchmark [Member] - Customer Concentration Risk [Member] - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_MajorCustomersAxis=CODA_TwoCustomerMember', window );">Two Customer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromCustomers', window );">Revenue from customer</a></td>
<td class="nump">$ 1,474,464<span></span>
</td>
<td class="nump">$ 2,064,274<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Percentage of sales from customers</a></td>
<td class="nump">25.00%<span></span>
</td>
<td class="nump">38.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_MajorCustomersAxis=CODA_OneCustomerMember', window );">One Customer [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskLineItems', window );"><strong>Concentration Risk [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromCustomers', window );">Revenue from customer</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,588,172<span></span>
</td>
<td class="nump">$ 3,735,550<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskPercentage1', window );">Percentage of sales from customers</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="nump">24.00%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6351-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13531-108611<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123594938&amp;loc=d3e13537-108611<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI http://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6404-108592<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash receipts from customers during the current period which are usually for sales of goods and services.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=CODA_TwoCustomerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=CODA_TwoCustomerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=CODA_OneCustomerMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=CODA_OneCustomerMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977375928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF NOTE PAYABLE (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Oct. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongTermNotesPayable', window );">Total Long Term Notes Payable</a></td>
<td class="nump">$ 63,339<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Total</a></td>
<td class="nump">573,108<span></span>
</td>
<td class="nump">193,345<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayableCurrent', window );">Less: current portion</a></td>
<td class="num">$ (509,769)<span></span>
</td>
<td class="num">(193,345)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LongtermDebtTypeAxis=us-gaap_SecuredDebtMember', window );">Secured Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateDuringPeriod', window );">Debt Instrument, Interest Rate During Period</a></td>
<td class="nump">4.56%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Dec. 28,  2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NotesPayable', window );">Total</a></td>
<td class="nump">$ 573,108<span></span>
</td>
<td class="nump">$ 193,345<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateDuringPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average effective interest rate during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123874694&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19,20)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=us-gaap_SecuredDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=us-gaap_SecuredDebtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263974487960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical) - Secured Debt [Member]<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Oct. 31, 2020 </div>
<div>USD ($)</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentLineItems', window );"><strong>Debt Instrument [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Debt Instrument, Frequency of Periodic Payment</a></td>
<td class="text">Secured
    note payable to HSBC NA with interest payable on the 28th day of each month at<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 43,777<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Description of the frequency of periodic payments (monthly, quarterly, annual).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFrequencyOfPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongtermDebtTypeAxis=us-gaap_SecuredDebtMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongtermDebtTypeAxis=us-gaap_SecuredDebtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977409448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
<th class="th"><div>Nov. 27, 2019</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityLineItems', window );"><strong>Line of Credit Facility [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod', window );">Line of Credit Facility, Maximum Amount Outstanding During Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RenewalExpiredDate', window );">Renewal expired date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 26,  2021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CreditFacilityAxis=CODA_HSBCMember', window );">H S B C [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityLineItems', window );"><strong>Line of Credit Facility [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity', window );">Line of Credit Facility, Maximum Borrowing Capacity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=CODA_SecondRoundPPPMember', window );">Second Round PPP [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityLineItems', window );"><strong>Line of Credit Facility [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromNotesPayable', window );">Proceeds from loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 648,872<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=CODA_FirstRoundPPPMember', window );">First Round PPP [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_LineOfCreditFacilityLineItems', window );"><strong>Line of Credit Facility [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLoans', window );">Proceeds from loans</a></td>
<td class="nump">$ 648,872<span></span>
</td>
<td class="nump">$ 648,872<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_RenewalExpiredDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Renewal expired date.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_RenewalExpiredDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum amount borrowed under the credit facility at any time during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(b),22(b))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash received from principal payments made on loans related to operating activities.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CreditFacilityAxis=CODA_HSBCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CreditFacilityAxis=CODA_HSBCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=CODA_SecondRoundPPPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=CODA_SecondRoundPPPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=CODA_FirstRoundPPPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=CODA_FirstRoundPPPMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263976979640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Apr. 30, 2021</div></th>
<th class="th"><div>Jan. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
<th class="th"><div>Jan. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>NET INCOME PER SHARE:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net Income (Loss)</a></td>
<td class="nump">$ 1,521,086<span></span>
</td>
<td class="nump">$ 2,207,933<span></span>
</td>
<td class="nump">$ 1,128,844<span></span>
</td>
<td class="nump">$ 1,022,753<span></span>
</td>
<td class="num">$ (265,080)<span></span>
</td>
<td class="nump">$ 1,346,773<span></span>
</td>
<td class="nump">$ 4,857,863<span></span>
</td>
<td class="nump">$ 2,104,446<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic weighted average common shares outstanding</a></td>
<td class="nump">10,830,183<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,739,354<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,786,107<span></span>
</td>
<td class="nump">10,727,705<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards', window );">Unused portion of options and restricted stock awards</a></td>
<td class="nump">512,501<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">552,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">512,501<span></span>
</td>
<td class="nump">552,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Diluted outstanding shares</a></td>
<td class="nump">11,342,684<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,291,354<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,298,608<span></span>
</td>
<td class="nump">11,279,705<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasicAbstract', window );"><strong>Net income (Loss) per share</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic</a></td>
<td class="nump">$ 0.14<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.10<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.45<span></span>
</td>
<td class="nump">$ 0.20<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Diluted</a></td>
<td class="nump">$ 0.13<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.09<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.43<span></span>
</td>
<td class="nump">$ 0.19<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1448-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e4984-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e3842-109258<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1252-109256<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasicAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasicAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI http://asc.fasb.org/extlink&amp;oid=125512782&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1337-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263977071544">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>2017 STOCK INCENTIVE PLAN (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Mar. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Dec. 06, 2017</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock based compensation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 761,233<span></span>
</td>
<td class="nump">$ 432,965<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=CODA_TwoThousandSeventeenStockIncentivePlanMember', window );">2017 Stock Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized', window );">Number of shares available under plan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">913,612<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of options lapsed</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance', window );">Common stock shares reserved for future issuance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">288,773<span></span>
</td>
<td class="nump">322,255<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">80,314<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">169,332<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares', window );">Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares</a></td>
<td class="nump">13,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PlanNameAxis=CODA_TwoThousandSeventeenStockIncentivePlanMember', window );">2017 Stock Incentive Plan [Member] | Various Individuals [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems', window );"><strong>Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Number of options granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">555,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod', window );">Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">127,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockCapitalSharesReservedForFutureIssuance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate number of common shares reserved for future issuance.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockCapitalSharesReservedForFutureIssuance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(2)(iii)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of shares authorized for issuance under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(3)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(1)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)-(ii)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of options vested.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of share options (or share units) exercised during the current period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=120381028&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI http://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI http://asc.fasb.org/extlink&amp;oid=123467817&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=CODA_TwoThousandSeventeenStockIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=CODA_TwoThousandSeventeenStockIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=CODA_VariousIndividualsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=CODA_VariousIndividualsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263894675064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Apr. 30, 2021</div></th>
<th class="th"><div>Jan. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Apr. 30, 2020</div></th>
<th class="th"><div>Jan. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues from External Customers</a></td>
<td class="nump">$ 5,827,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,396,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,250,910<span></span>
</td>
<td class="nump">$ 15,366,233<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of Revenues</a></td>
<td class="nump">1,614,966<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,776,868<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,973,975<span></span>
</td>
<td class="nump">5,547,211<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
<td class="nump">4,212,409<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,619,168<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,276,935<span></span>
</td>
<td class="nump">9,819,022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research &amp; Development</a></td>
<td class="nump">675,766<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">772,641<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,904,186<span></span>
</td>
<td class="nump">2,414,547<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, General &amp; Administrative</a></td>
<td class="nump">2,205,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,525,469<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,798,597<span></span>
</td>
<td class="nump">4,950,357<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Operating Expenses</a></td>
<td class="nump">2,880,996<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,298,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,702,783<span></span>
</td>
<td class="nump">7,364,904<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="nump">1,331,413<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,321,058<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,574,152<span></span>
</td>
<td class="nump">2,454,118<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other Income</a></td>
<td class="nump">3,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,871<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,070<span></span>
</td>
<td class="nump">16,384<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgram', window );">Funding from Paycheck Protection Program</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">648,872<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest (Expense)</a></td>
<td class="num">(14,736)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,580)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(42,891)<span></span>
</td>
<td class="num">(54,650)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
<td class="num">(11,165)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,709)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">681,051<span></span>
</td>
<td class="num">(38,266)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX EXPENSE</a></td>
<td class="nump">1,320,248<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,308,349<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,255,203<span></span>
</td>
<td class="nump">2,415,852<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Tax (Expense) Benefit</a></td>
<td class="nump">418,329<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">753,017<span></span>
</td>
<td class="nump">13,063<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Tax (Expense) Benefit</a></td>
<td class="num">(217,491)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(287,180)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(150,357)<span></span>
</td>
<td class="num">(324,469)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Income Tax Benefit (Expense)</a></td>
<td class="nump">200,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(285,596)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">602,660<span></span>
</td>
<td class="num">(311,406)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="nump">1,521,086<span></span>
</td>
<td class="nump">$ 2,207,933<span></span>
</td>
<td class="nump">$ 1,128,844<span></span>
</td>
<td class="nump">1,022,753<span></span>
</td>
<td class="num">$ (265,080)<span></span>
</td>
<td class="nump">$ 1,346,773<span></span>
</td>
<td class="nump">4,857,863<span></span>
</td>
<td class="nump">2,104,446<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">44,363,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,363,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">3,384,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,384,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=CODA_SegmentReportingMember', window );">Segment Reporting [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues from External Customers</a></td>
<td class="nump">5,827,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,396,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16,250,910<span></span>
</td>
<td class="nump">15,366,233<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of Revenues</a></td>
<td class="nump">1,614,966<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,776,868<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,973,975<span></span>
</td>
<td class="nump">5,547,211<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
<td class="nump">4,212,409<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,619,168<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,276,935<span></span>
</td>
<td class="nump">9,819,022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research &amp; Development</a></td>
<td class="nump">675,766<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">772,641<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,904,186<span></span>
</td>
<td class="nump">2,414,547<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, General &amp; Administrative</a></td>
<td class="nump">2,205,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,525,469<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,798,597<span></span>
</td>
<td class="nump">4,950,357<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Operating Expenses</a></td>
<td class="nump">2,880,996<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,298,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,702,783<span></span>
</td>
<td class="nump">7,364,904<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="nump">1,331,413<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,321,058<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,574,152<span></span>
</td>
<td class="nump">2,454,118<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other Income</a></td>
<td class="nump">3,571<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,871<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,070<span></span>
</td>
<td class="nump">16,384<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgram', window );">Funding from Paycheck Protection Program</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">648,872<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest (Expense)</a></td>
<td class="num">(14,736)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(16,580)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(42,891)<span></span>
</td>
<td class="num">(54,650)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
<td class="num">(11,165)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(12,709)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">681,051<span></span>
</td>
<td class="num">(38,266)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX EXPENSE</a></td>
<td class="nump">1,320,248<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,308,349<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,255,203<span></span>
</td>
<td class="nump">2,415,852<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Tax (Expense) Benefit</a></td>
<td class="nump">418,329<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">753,017<span></span>
</td>
<td class="nump">13,063<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Tax (Expense) Benefit</a></td>
<td class="num">(217,491)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(287,180)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(150,357)<span></span>
</td>
<td class="num">(324,469)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Income Tax Benefit (Expense)</a></td>
<td class="nump">200,838<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(285,596)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">602,660<span></span>
</td>
<td class="num">(311,406)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="nump">1,521,086<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,022,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,857,863<span></span>
</td>
<td class="nump">2,104,446<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">44,363,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37,268,045<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,363,219<span></span>
</td>
<td class="nump">37,268,045<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">3,384,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,897,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,384,211<span></span>
</td>
<td class="nump">3,897,216<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RevenuesFromIntercompanySales', window );">Revenues from Intercompany Sales - eliminated from sales above</a></td>
<td class="nump">1,211,951<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,857,288<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,576,635<span></span>
</td>
<td class="nump">2,935,639<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and Amortization</a></td>
<td class="nump">227,645<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">309,915<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">827,509<span></span>
</td>
<td class="nump">643,335<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromProductiveAssets', window );">Purchases of Long-lived Assets</a></td>
<td class="nump">239,437<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">341,180<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">838,626<span></span>
</td>
<td class="nump">832,674<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Segment Reporting [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues from External Customers</a></td>
<td class="nump">3,845,051<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,053,070<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,777,739<span></span>
</td>
<td class="nump">8,377,081<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of Revenues</a></td>
<td class="nump">545,243<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">653,117<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,462,219<span></span>
</td>
<td class="nump">1,715,647<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
<td class="nump">3,299,808<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,399,953<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,315,520<span></span>
</td>
<td class="nump">6,661,434<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research &amp; Development</a></td>
<td class="nump">540,553<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">394,332<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,521,175<span></span>
</td>
<td class="nump">1,393,757<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, General &amp; Administrative</a></td>
<td class="nump">860,539<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">496,772<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,394,986<span></span>
</td>
<td class="nump">2,056,947<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Operating Expenses</a></td>
<td class="nump">1,401,092<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">891,104<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,916,161<span></span>
</td>
<td class="nump">3,450,704<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="nump">1,898,716<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,508,849<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,399,359<span></span>
</td>
<td class="nump">3,210,730<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other Income</a></td>
<td class="nump">3,554<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,745<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">74,173<span></span>
</td>
<td class="nump">16,242<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgram', window );">Funding from Paycheck Protection Program</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">122,327<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest (Expense)</a></td>
<td class="num">(2,718)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,718)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(8,489)<span></span>
</td>
<td class="num">(7,345)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
<td class="nump">836<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,027<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">188,011<span></span>
</td>
<td class="nump">8,897<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX EXPENSE</a></td>
<td class="nump">1,899,552<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,510,876<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,587,370<span></span>
</td>
<td class="nump">3,219,627<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Tax (Expense) Benefit</a></td>
<td class="nump">157,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,532<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">254,745<span></span>
</td>
<td class="nump">24,968<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Tax (Expense) Benefit</a></td>
<td class="num">(338,098)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(236,356)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(356,164)<span></span>
</td>
<td class="num">(315,849)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Income Tax Benefit (Expense)</a></td>
<td class="num">(180,765)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(230,824)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(101,419)<span></span>
</td>
<td class="num">(290,881)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="nump">1,718,787<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,280,052<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,485,951<span></span>
</td>
<td class="nump">2,928,746<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">28,820,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">22,149,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,820,472<span></span>
</td>
<td class="nump">22,149,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">2,159,921<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,737,007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,159,921<span></span>
</td>
<td class="nump">1,737,007<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RevenuesFromIntercompanySales', window );">Revenues from Intercompany Sales - eliminated from sales above</a></td>
<td class="nump">492,579<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">498,312<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,367,619<span></span>
</td>
<td class="nump">801,134<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and Amortization</a></td>
<td class="nump">195,103<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">261,975<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">707,761<span></span>
</td>
<td class="nump">539,567<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromProductiveAssets', window );">Purchases of Long-lived Assets</a></td>
<td class="nump">201,198<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">317,892<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">745,405<span></span>
</td>
<td class="nump">758,619<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Segment Reporting [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues from External Customers</a></td>
<td class="nump">1,982,324<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,342,966<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,473,171<span></span>
</td>
<td class="nump">6,989,152<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of Revenues</a></td>
<td class="nump">1,069,723<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,123,751<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,511,756<span></span>
</td>
<td class="nump">3,831,564<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
<td class="nump">912,601<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,219,215<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,961,415<span></span>
</td>
<td class="nump">3,157,588<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research &amp; Development</a></td>
<td class="nump">135,213<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">352,625<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">383,011<span></span>
</td>
<td class="nump">830,008<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, General &amp; Administrative</a></td>
<td class="nump">616,378<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">515,547<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,736,004<span></span>
</td>
<td class="nump">1,678,882<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Operating Expenses</a></td>
<td class="nump">751,591<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">868,172<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,119,015<span></span>
</td>
<td class="nump">2,508,890<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="nump">161,010<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">351,043<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(157,600)<span></span>
</td>
<td class="nump">648,698<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other Income</a></td>
<td class="nump">17<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">126<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51<span></span>
</td>
<td class="nump">142<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgram', window );">Funding from Paycheck Protection Program</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">526,545<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest (Expense)</a></td>
<td class="num">(5,863)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,672)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(15,558)<span></span>
</td>
<td class="num">(12,313)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
<td class="num">(5,846)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(4,546)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">511,038<span></span>
</td>
<td class="num">(12,171)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX EXPENSE</a></td>
<td class="nump">155,164<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">346,497<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">353,438<span></span>
</td>
<td class="nump">636,527<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Tax (Expense) Benefit</a></td>
<td class="nump">260,996<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">498,666<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Tax (Expense) Benefit</a></td>
<td class="nump">108,141<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,155<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">264,636<span></span>
</td>
<td class="nump">145,713<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Income Tax Benefit (Expense)</a></td>
<td class="nump">369,137<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,155<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">763,302<span></span>
</td>
<td class="nump">145,713<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="nump">524,301<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">361,652<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,116,740<span></span>
</td>
<td class="nump">782,240<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">14,608,555<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,439,917<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,608,555<span></span>
</td>
<td class="nump">14,439,917<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">844,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,392,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">844,816<span></span>
</td>
<td class="nump">1,392,816<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RevenuesFromIntercompanySales', window );">Revenues from Intercompany Sales - eliminated from sales above</a></td>
<td class="nump">44,372<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,976<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">184,016<span></span>
</td>
<td class="nump">109,505<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and Amortization</a></td>
<td class="nump">24,590<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,263<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">98,671<span></span>
</td>
<td class="nump">89,688<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromProductiveAssets', window );">Purchases of Long-lived Assets</a></td>
<td class="nump">7,655<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">23,288<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,203<span></span>
</td>
<td class="nump">24,440<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_OverheadMember', window );">Overhead [Member] | Segment Reporting [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax', window );">Revenues from External Customers</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross Profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research &amp; Development</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">25,684<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">190,782<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, General &amp; Administrative</a></td>
<td class="nump">728,313<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">513,150<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,667,607<span></span>
</td>
<td class="nump">1,214,528<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total Operating Expenses</a></td>
<td class="nump">728,313<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">538,834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,667,607<span></span>
</td>
<td class="nump">1,405,310<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">INCOME FROM OPERATIONS</a></td>
<td class="num">(728,313)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(538,834)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,667,607)<span></span>
</td>
<td class="num">(1,405,310)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other Income</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">846<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_FundingFromPaycheckProtectionProgram', window );">Funding from Paycheck Protection Program</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest (Expense)</a></td>
<td class="num">(6,155)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,190)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(18,844)<span></span>
</td>
<td class="num">(34,992)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total Other Income (Expense)</a></td>
<td class="num">(6,155)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(10,190)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(17,998)<span></span>
</td>
<td class="num">(34,992)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">INCOME BEFORE INCOME TAX EXPENSE</a></td>
<td class="num">(734,468)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(549,024)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,685,605)<span></span>
</td>
<td class="num">(1,440,302)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Current Tax (Expense) Benefit</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,948)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(394)<span></span>
</td>
<td class="num">(11,905)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred Tax (Expense) Benefit</a></td>
<td class="nump">12,466<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(65,979)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(58,829)<span></span>
</td>
<td class="num">(154,333)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Total Income Tax Benefit (Expense)</a></td>
<td class="nump">12,466<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(69,927)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(59,223)<span></span>
</td>
<td class="num">(166,238)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">NET INCOME</a></td>
<td class="num">(722,002)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(618,951)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,744,828)<span></span>
</td>
<td class="num">(1,606,540)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">934,192<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">678,515<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">934,192<span></span>
</td>
<td class="nump">678,515<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">379,474<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">767,393<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">379,474<span></span>
</td>
<td class="nump">767,393<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_RevenuesFromIntercompanySales', window );">Revenues from Intercompany Sales - eliminated from sales above</a></td>
<td class="nump">675,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,025,000<span></span>
</td>
<td class="nump">2,025,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and Amortization</a></td>
<td class="nump">7,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,677<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,077<span></span>
</td>
<td class="nump">14,080<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_PaymentsForProceedsFromProductiveAssets', window );">Purchases of Long-lived Assets</a></td>
<td class="nump">$ 30,584<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 80,018<span></span>
</td>
<td class="nump">$ 49,615<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_FundingFromPaycheckProtectionProgram">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_FundingFromPaycheckProtectionProgram</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_RevenuesFromIntercompanySales">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Revenues from Intercompany Sales.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_RevenuesFromIntercompanySales</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI http://asc.fasb.org/extlink&amp;oid=120398452&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400017&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=123384075&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI http://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123482062&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI http://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=125511455&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI http://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=124509347&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForProceedsFromProductiveAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The net cash outflow or inflow from purchases, sales and disposals of property, plant and equipment and other productive assets, including intangibles.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForProceedsFromProductiveAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -SubTopic 730<br> -Section 25<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6472174&amp;loc=d3e58812-109433<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI http://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130543-203045<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 606<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI http://asc.fasb.org/extlink&amp;oid=123351226&amp;loc=SL49130545-203045<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI http://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=CODA_SegmentReportingMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=CODA_SegmentReportingMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=CODA_OverheadMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=CODA_OverheadMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263893009320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">$ 5,827,375<span></span>
</td>
<td class="nump">$ 5,396,036<span></span>
</td>
<td class="nump">$ 16,250,910<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_GeographicConcentrationRiskMember', window );">Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 15,366,233<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_ProductConcentrationRiskMember', window );">Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,366,233<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_RevenueFromRightsConcentrationRiskMember', window );">Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,366,233<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember', window );">Transferred at Point in Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">2,969,217<span></span>
</td>
<td class="nump">2,309,243<span></span>
</td>
<td class="nump">9,651,231<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember', window );">Transferred at Point in Time [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,628,532<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember', window );">Transferred over Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">2,858,158<span></span>
</td>
<td class="nump">3,086,793<span></span>
</td>
<td class="nump">6,599,679<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember', window );">Transferred over Time [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,737,701<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_EquipmentSalesMember', window );">Equipment Sales [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">2,933,775<span></span>
</td>
<td class="nump">2,218,703<span></span>
</td>
<td class="nump">9,132,187<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_EquipmentSalesMember', window );">Equipment Sales [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,402,074<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_EquipmentRentalsMember', window );">Equipment Rentals [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">713,389<span></span>
</td>
<td class="nump">119,100<span></span>
</td>
<td class="nump">1,645,942<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_EquipmentRentalsMember', window );">Equipment Rentals [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">947,664<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_SoftwareSalesMember', window );">Software Sales [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">153,150<span></span>
</td>
<td class="nump">90,540<span></span>
</td>
<td class="nump">599,425<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_SoftwareSalesMember', window );">Software Sales [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">358,467<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_EngineeringPartsMember', window );">Engineering Parts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,093,176<span></span>
</td>
<td class="nump">1,895,509<span></span>
</td>
<td class="nump">2,941,848<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_EngineeringPartsMember', window );">Engineering Parts [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,883,872<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_ServicesMember', window );">Services [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">933,885<span></span>
</td>
<td class="nump">1,072,184<span></span>
</td>
<td class="nump">1,931,508<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_ProductOrServiceAxis=CODA_ServicesMember', window );">Services [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,774,156<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_AmericasMember', window );">Americas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,551,603<span></span>
</td>
<td class="nump">2,825,555<span></span>
</td>
<td class="nump">4,129,314<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_AmericasMember', window );">Americas [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,026,539<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_EuropeMember', window );">Europe [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">3,042,045<span></span>
</td>
<td class="nump">829,431<span></span>
</td>
<td class="nump">7,209,743<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=srt_EuropeMember', window );">Europe [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,468,610<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=CODA_AustraliaAndAsiaMember', window );">Australia/Asia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">971,563<span></span>
</td>
<td class="nump">1,718,644<span></span>
</td>
<td class="nump">4,466,796<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=CODA_AustraliaAndAsiaMember', window );">Australia/Asia [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,760,390<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=CODA_MiddleEastAndAfricaMember', window );">Middle East &amp;amp;amp;amp; Africa [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">262,164<span></span>
</td>
<td class="nump">22,406<span></span>
</td>
<td class="nump">445,057<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_srt_StatementGeographicalAxis=CODA_MiddleEastAndAfricaMember', window );">Middle East &amp;amp;amp;amp; Africa [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">110,694<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">3,845,051<span></span>
</td>
<td class="nump">3,053,070<span></span>
</td>
<td class="nump">11,777,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,377,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,377,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">8,377,081<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Transferred at Point in Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">2,298,962<span></span>
</td>
<td class="nump">2,148,706<span></span>
</td>
<td class="nump">8,666,514<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Transferred at Point in Time [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,467,995<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Transferred over Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,546,089<span></span>
</td>
<td class="nump">904,364<span></span>
</td>
<td class="nump">3,111,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Transferred over Time [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,909,086<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Equipment Sales [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">2,151,520<span></span>
</td>
<td class="nump">2,058,166<span></span>
</td>
<td class="nump">8,035,469<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Equipment Sales [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,241,537<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Equipment Rentals [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">713,389<span></span>
</td>
<td class="nump">119,100<span></span>
</td>
<td class="nump">1,645,942<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Equipment Rentals [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">947,664<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Software Sales [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">153,150<span></span>
</td>
<td class="nump">90,540<span></span>
</td>
<td class="nump">599,425<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Software Sales [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">358,467<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Engineering Parts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">213,956<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Engineering Parts [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Services [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">826,992<span></span>
</td>
<td class="nump">785,264<span></span>
</td>
<td class="nump">1,282,947<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Services [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,829,413<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Americas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">962,043<span></span>
</td>
<td class="nump">1,071,893<span></span>
</td>
<td class="nump">2,425,850<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Americas [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,126,863<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Europe [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,649,281<span></span>
</td>
<td class="nump">240,127<span></span>
</td>
<td class="nump">4,440,036<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Europe [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,379,134<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Australia/Asia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">971,563<span></span>
</td>
<td class="nump">1,718,644<span></span>
</td>
<td class="nump">4,466,796<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Australia/Asia [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,760,390<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Middle East &amp;amp;amp;amp; Africa [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">262,164<span></span>
</td>
<td class="nump">22,406<span></span>
</td>
<td class="nump">445,057<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember', window );">Marine Technology Business Products [Member] | Middle East &amp;amp;amp;amp; Africa [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">110,694<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,982,324<span></span>
</td>
<td class="nump">2,342,966<span></span>
</td>
<td class="nump">4,473,171<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,989,152<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,989,152<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,989,152<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Transferred at Point in Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">670,255<span></span>
</td>
<td class="nump">160,537<span></span>
</td>
<td class="nump">984,717<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Transferred at Point in Time [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">160,537<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Transferred over Time [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,312,069<span></span>
</td>
<td class="nump">2,182,429<span></span>
</td>
<td class="nump">3,488,454<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Transferred over Time [Member] | Revenue from Rights Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,828,615<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Equipment Sales [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">782,255<span></span>
</td>
<td class="nump">160,537<span></span>
</td>
<td class="nump">1,096,718<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Equipment Sales [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">160,537<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Equipment Rentals [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Equipment Rentals [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Software Sales [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Software Sales [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Engineering Parts [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,093,176<span></span>
</td>
<td class="nump">1,895,509<span></span>
</td>
<td class="nump">2,727,892<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Engineering Parts [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,883,872<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Services [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">106,893<span></span>
</td>
<td class="nump">286,920<span></span>
</td>
<td class="nump">648,561<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Services [Member] | Product Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">944,743<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Americas [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">589,560<span></span>
</td>
<td class="nump">1,753,662<span></span>
</td>
<td class="nump">1,703,464<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Americas [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,899,676<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Europe [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="nump">1,392,764<span></span>
</td>
<td class="nump">589,304<span></span>
</td>
<td class="nump">2,769,707<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Europe [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,089,476<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Australia/Asia [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Australia/Asia [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Middle East &amp;amp;amp;amp; Africa [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember', window );">Marine Engineering Business Services [Member] | Middle East &amp;amp;amp;amp; Africa [Member] | Geographic Concentration Risk [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_Revenues', window );">Total Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI http://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI http://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI http://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI http://asc.fasb.org/extlink&amp;oid=124359900&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI http://asc.fasb.org/extlink&amp;oid=123367319&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_GeographicConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_GeographicConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_ProductConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_ProductConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskByTypeAxis=us-gaap_RevenueFromRightsConcentrationRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskByTypeAxis=us-gaap_RevenueFromRightsConcentrationRiskMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredAtPointInTimeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TimingOfTransferOfGoodOrServiceAxis=us-gaap_TransferredOverTimeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=CODA_EquipmentSalesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=CODA_EquipmentSalesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=CODA_EquipmentRentalsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=CODA_EquipmentRentalsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=CODA_SoftwareSalesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=CODA_SoftwareSalesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=CODA_EngineeringPartsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=CODA_EngineeringPartsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ProductOrServiceAxis=CODA_ServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ProductOrServiceAxis=CODA_ServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=srt_AmericasMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=srt_AmericasMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=srt_EuropeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=srt_EuropeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=CODA_AustraliaAndAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=CODA_AustraliaAndAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementGeographicalAxis=CODA_MiddleEastAndAfricaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementGeographicalAxis=CODA_MiddleEastAndAfricaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=CODA_MarineTechnologyBusinessProductsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=CODA_MarineEngineeringBusinessServicesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263994221352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>SEGMENT ANALYSIS (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th">
<div>Jul. 31, 2021 </div>
<div>Integer</div>
</th></tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_NumberOfReportableSegments', window );">Number of reportable segments</a></td>
<td class="nump">2<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NumberOfReportableSegments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -URI http://asc.fasb.org/extlink&amp;oid=123359005&amp;loc=d3e8672-108599<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NumberOfReportableSegments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:integerItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263972854360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>PAYROLL PROTECTION PROGRAM (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=CODA_SecondRoundPayrollProtectionProgramMember', window );">Second Round Payroll Protection Program [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems', window );"><strong>Schedule of Capitalization, Long-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLoanOriginations1', window );">Proceeds from Loan Originations</a></td>
<td class="nump">$ 648,872<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=CODA_FirstRoundPayrollProtectionProgramMember', window );">First Round Payroll Protection Program [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems', window );"><strong>Schedule of Capitalization, Long-term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ProceedsFromLoanOriginations1', window );">Proceeds from Loan Originations</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 648,872<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromLoanOriginations1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cash inflow associated with loan origination (the process when securing a mortgage for a piece of real property) or lease origination.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI http://asc.fasb.org/extlink&amp;oid=123570139&amp;loc=d3e3179-108585<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromLoanOriginations1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=CODA_SecondRoundPayrollProtectionProgramMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=CODA_SecondRoundPayrollProtectionProgramMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=CODA_FirstRoundPayrollProtectionProgramMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=CODA_FirstRoundPayrollProtectionProgramMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.2</span><table class="report" border="0" cellspacing="2" id="idm140263973003800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>INCOME TAXES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2020</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate', window );">Effective tax rate</a></td>
<td class="nump">15.20%<span></span>
</td>
<td class="num">(19.10%)<span></span>
</td>
<td class="nump">14.20%<span></span>
</td>
<td class="num">(12.90%)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_ReinsuranceRetentionPolicyAmountRetained', window );">Reinsurance Retention Policy, Amount Retained</a></td>
<td class="num">$ (184,519)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (496,485)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_us-gaap_OperatingLossCarryforwards', window );">Net operating loss</a></td>
<td class="nump">$ 1,376,727<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,376,727<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_CODA_OperatingLossExpirationDescription', window );">Operating loss expiration description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">expire in 2029<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Effective income tax rate.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_CODA_OperatingLossExpirationDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Operating loss expiration description.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">CODA_OperatingLossExpirationDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>CODA_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLossCarryforwards">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -URI http://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32559-109319<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLossCarryforwards</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ReinsuranceRetentionPolicyAmountRetained">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Stated amount that is the upper retention limit per entity policy.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ReinsuranceRetentionPolicyAmountRetained</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>58
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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MO^Y3.7M+:K8H^4JC)H$=D1:K:^71<C5SF*_A.=7EQ5+H#VYKJDDL%A#JGEW
M[56QNECL&+G.%^CFTAB9Y)LKP4.A[ 5P?B&EV>W8&Y1KO(/_ %!+ P04
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M/G2[7\]U[8Y?NP]@@?4J:;U*6L5C7:N\G4Q&WV;H?#H=S::.@*P.R*J 7E=
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M_*:G:=4GL\I,V -_>(ODFI$/A!AJM@ 0C@:V61H#.*E,5W,$ /(Q14^LPKD
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M5^(;S_&28;G^UU=HS4ZYHC"V^#. J?7BSR!,UM>9V[KQI98I*F9N*KZLU#*
MCR6+6?(*4W#,+GYV#IIC]M2P$0^3']MDJ,LMW!:.>1-D*O*U6,XL5P*8(E_F
M)M\+;RHP$V\QL]Y48$?O#;DI\'S>6C"H*<;E*59_<\IMPIC@#,_8=X/"3N;&
M3B??Q QHHC$LJP+74\RP8-] !6#,#6#G-Y@ZQ4,-)D#,TF ")"T-)E 2;C !
MHNX&$U/\Q :>5Y_18&(FDU@:3/.CMZ';M^-_3ZO'3*;V7#S(H?Z[0.JH]B^<
M[S\TY6;W@O1]V33E>O?CDTA7HFH%Y-\?RK)Y_="^<WUX[?_V_U!+ P04
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MF,4R9L<R$XCN. WYEJF.H)QK%W-E$#_?F*[EN#:]ZC\?FZ8M1[!AFJ9=R9V
MLRIPEM8&@^@?\-K2B02'2 ]Y&L8)0VF%6H[+MU ZV"[CSS%X WIZ0Y"<LD#$
MZ;J,[EC$++_4&,RN,-E:@]TQ2'%A')2)(XU0L.69B'\7 RH;ENJL(]NXQ+$,
MKV'"MIAM4DHMM06="JVC1;L0//Q9Y*8(@;D@8>>=0)T6 L?&A#;/NBUF4N+9
M'4#="JC[@5E7+,L Y?NQ!J\L5Z%T6\MCRZ"6TT#9%J,$_-%3H_0JE)X6Y6B?
M1M*E5AG?HEGP!D0(YIUE7!R8!![76; M7'6=QK]A0T&N"3"O!?/"-EW7(8WM
M:&%)>K[,=T'(KGO@G#G+GEGO!FF<'1MU2C>T(7@V3D.@])R= Z&53["=X^C*
M<R:TD86/^ -KS3L(0[Z7P0[F8_%S\)0HC7;0<F(U[&''=AM64PB":6W/57L!
M)C50H@4Z3I\A*?'L30F/*.#9KFN95A.?0I): - V.A#6[(&I%N%C^A0G";A?
M;4IE.!W4G$(P;&+C)M:V(#8\QZ,=(85K!L)Z"IIE;!?$$6*O,CUUP#3;Z='P
M2#,W*<0N',<[R@ZG&&LBPI86XU1L6 8U%*2H5!Q\7HG34I@3$\-LF;,M2!W7
M,3N UNR$;6V\OH<K.GL/U_/3>$WB #SC0SK$-<-@/<540;L+WJ2;%:3(3^QU
MM*;2:&U*N:!P:E8S"ZH$B8>)UT$^N&8?_$GZR1A$]EZ==MJ<8D&#8[:<4$%1
MKF=V'6W-/5A//K)4*^KHV5&9,ZT.=E"5.4KP;::A-L6FVZQ#%(+8IK9I=21-
M4E,)T5-)LZ(=3[[[B\]7M*2F$:*GD=D^"S?@^47G 34AF$B\%6[)?NWCG:PG
M528B"EIQ+,]I54!*09=0JR-KDYI7B)Y73I"7,12G(DC7<1%8G6F'*(C$<5VO
MA5PA!]43Z?!-4M,-T=--Y9N/>5'#(<F0^2?\DBCXQZ4N$% 3NE*0V%TID]3\
M0\S_Y)>C\60P&7[>+VL2(7H2F0//O4GODZ>;0LVHMHB*0AS/:35=2D&;.$Y'
MUT5J$B'Z'@<23,A8E']8YRKQJSH914G[L=PI^IJ0B)Z0E'ER%*<!](X?^V.;
M8J >PZUV327G0DG29?N:B8B>B?S1R!\NT72$AH_SN3\9_HV6\\%D<0_-_W2"
MX&_X;3#YZB\@?R+INLI=M"G(DTG<;.ZB+4<,RS8[^)347$4^X"I_"?B&<W^P
M\+5 VVQC&L2R<2O\%;1$9(G0 976M$0-+=0B_ =+M/SFHUO_ZW@RD:$/]I<#
M,W\^GMZID!^TGC:BF)JDQ:@J2>P0: EH!_::Z:B>Z8ZQ^Y.[3Z!N4Q=T3I;G
M&<W>1"5)#<!M=!0"M&8Y2K0)=_$XF]W[#_YD.;A'5?8%-QE-YP^%F^ONSXXN
MT/2<5.2 HK-8\8)'&?3&2N:G;6Z1Y]BLV15B%CTN[4^!U@1$]0W0*=#.FP^]
MED]= ASV\?\5E3OM']T5;UFV+J[0<U3T ^7%:S5:7=,/BLOIQO@MOAR6E^VU
MFO+N_R'(UG&:HX2M0*7QQ0'K9^5U>ODB^*ZXD7[B0O!M\;AA0<0R*0#?KSB0
MUN%%+E#]J''S+U!+ P04    " !*,2Y38%?>5\(%  !Q#@  &    'AL+W=O
M<FMS:&5E=',O<VAE970W+GAM;*57;7/;-@S^KE^!\^YVW9T;OR1=7_)REZ3I
MEO;:Y.IT^[#;!UJ"+;84J9%4'._7#R I6<GL++M^L24*!!X #P#R:&7L-U<B
M>KBKE';'@]+[^LUHY/(2*^'V3(V:OBR,K82G5[L<N=JB*,*F2HVFX_'/HTI(
M/3@Y"FO7]N3(-%Y)C=<67%-5PJ[/4)G5\6 R:!<^RV7I>6%T<E2+)<[0?ZFO
M+;V-.BV%K% [:3187!P/3B=OS@Y8/@C\)G'E>L_ GLR-^<8OE\7Q8,R 4&'N
M68.@OUL\1Z58$<'X*^D<="9Y8_^YU?XN^$Z^S(7#<Z-^EX4OCP>O!E#@0C3*
M?S:K7S'Y\X+UY4:Y\ NK)#L>0-XX;ZJTF1!44L=_<9?B\)0-T[1A&G!'0P'E
M6^'%R9$U*[ L3=KX(;@:=A,XJ3DI,V_IJZ1]_N3L='8Y@ZMW</WY8G;QZ>;T
MYO+JT]'(DVH6&.5)S5E4,]VAYC5\--J7#BYT@<7]_2."U.&:MKC.IH\J?-^H
M/=B?#&$ZGDX>T;??^;D?].WOT'=EET++OP5380CG1CNC9"$B,W0!UQ8=:A\7
MS +>22UT+H6"&2TBT= [^.-T[KPE(OWY"**##M%!0'3PO9%_5 T7[1M7BQR/
M!S7[8&]Q</+IZN8BF\"//[R:3B:'L-44W)28B3PW52WT6NHE-%HTA?18@-0>
MK:P@[^)$BXLN)&X3DE+<(LP1-9#U6EB2XR(IH*DID%]F,,.\L=)+="'.%W=Y
M*?02*055)1W7=F8;15]]*3S4:"OIJ=J+)B<EA72Y,JZQ"-1_.E@D)4WA]M@%
M*F)C<4C;<0V% 6T\R>6J*1"$4O0<.U>;Z(4QGF2PI]N!QAR=HZ:4L1D!'!2%
M)%0_H,6Y*01<Y=[4C8-?K&GJ(5SJ?"]$^N6AZP6I-DY&MI$.ZA&.]U,SM4%9
MC$8N7 D+:HQN2$ YW Q6^G6VDKZ$)6H25VI-S2O'FI/ "6NTYW35EOR4A),"
ML0L7/*.X!!Y,QX?G,=7A;7(XW"QO]C[\ML*TDE%<TEHG]1-YJQA38LU_LT6$
M(,0T6$X9B;F<9-8HK /DYA&@S-&VU3\.\M/QY#6L2IF76<INL36]G-I>/H,=
MU^3ECI02("*M9U22\6G=$!IBLN%%#=SY83)^_B&Y2DOO!<D04Z:O8G,:PK,4
M&/:GV]#&*)!T!P7:(-SG=0H#=<!UUP&!*BM0N_5,TD>I"YD+GFH9Z?4],]Y0
M30+>U33[, :;$@^+QG,I)3/).,5"VGN)") =_H\NX$K3J"*;,P)1)"I_;72<
MO('+;.KI1&DCPW!VT&(8Z1 B0PH]'4!"Y\KNI2&&_[O;7#(0*">*KS27X_HS
MWBI=J$?*@68N,G^HYU%U+C,R4[F?-DA#F3- 4TN=>DHE-!U_6-_P 7$%+(2T
M&QR0TMPKY!U-)U5:RZ$L<HCJP^\BXS!4B,62#URWG'QZQP==:@=CW7;*AK*=
MCF,*NJAG3X]ZV\=]2F&C(^I>#((5+MU5::A1/C<K9H%KYDX6DLJ$F^-IZ!-D
M-)$ :(9K)P(Y7<8*YD*1=>R/,U22CELBTJ2'E?9$AUH C0O#"WG8%82!""M<
MBC.W$:8&TP%U'K.Z<;43V,MN0B_\=QH)W/;>L8,*7SX\C_.W/VFH0BH4/.IH
M+CL&Q%O/>"Q39J\IK@4=<]#2V6(Y# %Y2X<E^O1454G\@S4TL%KW%ZG^R9_D
M?\@&E28=E?4F)B$;*O;C)1593 F-9@XL&Z1R,C8T?,>S.9X?*"F&K-BMM*4,
M;5(<E4)/:9RK@7;65"E7R:VVS@1)^@1%BKE4\0Q3H#9]7G2.)31TBM$[O%^'
M##:621 B\""N0CD#W7#;[E_6^K?M #KJ70,JM,MPV>'>1743;P3=:G>?.HW7
MB(UXO(Q]%';)05.XH*WCO9<O!F#C!2>^T&DA7"KFQM,5)3R6U/K1L@!]YV-6
M^\(&NEOFR3]02P,$%     @ 2C$N4\L3+.R7"P  3QX  !@   !X;"]W;W)K
M<VAE971S+W-H965T."YX;6S-6=MN&SD2?>^O(#2+00(HLBWG?C'@.,YL%I@X
MB).99ZJ;DCBAFAV2;5GS]7NJ2/9%D8(!]F5?;$E-%NMRJDX5^_76NF]^K500
M]QM3^S>3=0C-RY,37Z[51OJ9;52-)TOK-C+@JUN=^,8I6?&FC3F9GYX^/=E(
M74\N7O-OG]S%:]L&HVOUR0G?;C;2[=XJ8[=O)F>3_,-GO5H'^N'DXG4C5^I6
MA:_-)X=O)YV42F]4[;6MA5/+-Y/+LY=O']-Z7O"'5EL_^"S(DH6UW^C+A^K-
MY)044D:5@21(_+M35\H8$@0UOB>9D^Y(VCC\G*6_9]MART)Z=67-G[H*ZS>3
MYQ-1J:5L3?ALM_]6R9XG)*^TQO-?L8UKYZ<34;8^V$W:# TVNH[_Y7WRPV##
M\V,;YFG#G/6.![&6[V20%Z^=W0I'JR&-/K"IO!O*Z9J"<AL<GFKL"Q>?K_^X
M_OCU6GR^OKKY[>.'+Q]N/KX^"1!,CT_*).1M%#(_(N2%^-W68>W%=5VI:KS_
M! IU6LVS5F_G/Q7XG];,Q/G95,Q/YV<_D7?>67G.\LZ/6:GN5-TJ\5F5=E5K
MPL-/I#[NI#YFJ8__-]_]5 @EW4O?R%*]F2"KO')W:G+Q\>;+=3$7O_[R?'YV
M]DH<.$A\6:OBRFX:6>^0'&S6W\KC8[14$^!+ZRI9EPJ8"FOQ7M?XHJ41EWC2
MUD'7*W$;9%U)5WGQUN(?G_CLE1=?;*-+\?3TZ51DYRV=W8@K!-HAE3S++*X8
MH<JE#04VB+7T0OD@%T8#EY608HG$>^2#:D3C;*F\%\$B=8)R0+028:V$W)!&
MPBX["["$[')5/+@<'9Q2 P?/R!-\@J 3O)!.O2Q^_>7%TV<O7HEW^9!"+\56
M03>LDYVP*$MVTEX=V$C:-<IQ_2-?6MBUD@0A3UX.:QDZ><?VXV'M9:Q#C=.E
MZA=>&F-+&8ZL(R_\1(%7 M$[<.9VK>KL0 9&]NI,7-V\NRQNKK[<?/IZ*W[[
M?//UTU1\^'@U$Q]M4+Y(YWVM95OI@.@AX-X:74GZTD,(N D*Q1GQ0++NBIRL
MI!!].!7_ ,,/"$T::E4/Q9^JX."$+:"A/7Y&>!:MASG "TC()9\_((GSTU>_
M2T?@^:+*=6V-7>W$V[2:%YRQ;T1:?%VO\$@Y@OS>LH<105%<<4!<]AU#2RCI
M:GBB1:5S@F-B]K%I6]?CD[6@C5@/D"8T+RS6>6E4?.[@2,@!^EGN%KYU1<BJ
MZ+1*?6]U0SZG<[$'.P((4IR_$WHC8>!J"FIH&OX 9@)U*M[H6U25G< CH\OD
M1OJ=5:%P'W*/V*YUN2Z0L7>Z@MV#)52E $Y/& 65:[,CL-$7U9V;?6(I16_(
M(YV3*BMJ&Y \I6FKF/Z-]5XOM-%AQ\;)JN(JG9R+0V%V@8\>ND0D"&]C\I&[
M<S&)3^!'$MIE>4RERD+C>/"=-7=<#,@:J)X%0X^ @PC@ PWN8"*JF1*C\V<%
M615CN&>1%(Z:@5C-0NMJL=A%C1(J9N)/JIY.K5!S20&RX3B@IT(:1H<.Y'-;
MM>1& A52LQ+4W*#X(:*/I+$0@39%QPB'M44L$*-O*KDAH9ABRL5DR87G3II6
M9;_E$Y 8L1JH>_)*]#:*J#2>HAUQT6'A@9JM9E/X )H8PRZ:4D'3->,1$0Z/
MHK<8V "B 3";QKH@5"AG#Z=%U+:3R(K"3XA+\BPR"0Z0+NRI*@@RY(YV\1?:
M/?+HUND K0>PH^:-G44;A^X:&(_SBWS^;,Q\O OZT\).1>W[&EN)6';'1G!1
M6RA59X]5N:9G,,3<[@-"#V/:^0[,(Y'J'O6QTZX8%9;D+\(3G.%+IYO()K+\
MAB8;TI:<PUYP"<EEA];WY>6 5<<8D+R^46%:Z)H#H\O62#>-F*PDE8:(QJKE
MTL%>'"K6JX$CM*UF MUV(1V8<)4(AHOJ!FVV;LQ1*IP2,GN^R\#(W0024$:F
MS5H,N7;0<RA9KH=G%/T98P0Y12!'<)=2NQY#O+]2!D\<%XU8W_=X^!\Y-:$>
M"D="'P4H':&J:2SEHW!V*Z?QH&%2\G++*!EE6E)&55RNBSYO/$!*/$.@@%PW
M0&XC=S%$U&Y6=S(!.!OI^G9[)CZ@8K?P#>M2TZG0@0@J[>MD09EB #_IQTXC
MW^?&EUK-96N6VABLI.HX=&/DZ!@KWRB>__IZ,$.3$[2)2I%]>PAB[9"'JE?,
M,[LY.+WOIPBMWB[#EGP(>F7RBW6.8L(D*DC7SMD(4T6!8Z\3;61:P4]=YY-J
MQ+*MR\A"Q(RIZ.7CQ@H7V4MM@R G>/RP9X8N,3UA$"'%4H9#EO:^5:/E<6J.
MN"EMI3KB8G_&%C,U1YP/JF.SVVQN3V*$.<56]^"BLF$D-;I$+B15+R-7+O4]
MI*TA"S4$E*L&P'5*;Q:M\Y1@0*H//%$LD.81"5VB;JB38CJOR;F.E#9R@<"0
M8#J^;"F>?:T?U[Z8ZUX=HI&A;";1?R+?QS+-QCV*?4DOFESSP^&4F"5E]DH]
MLLM'):!O% <$:;FVR/^-DNCP5%6D+J/?0-&/[LF*B =9;7_$)P]Y."-_4S4$
M'#<IK%1;>K8_+J9(8@C^7 VS@=1HP[U1;7)TZV-^;_O6"N36(#\TNJ:404GT
M^+RACV/DR? %U!7R#JS#P$A^(2> #E:.!XD? HIR5Q=2?&_!7LIEON+<4O>2
M!]34?1&L#P=N-,[JY0#IE/D&S:W*>@[B.Z#$Q'W%)14**DBT)V/14=.@(QB2
MFO0UEA;ZD1<OM8/U"ZRG4HU>7Q(?)+AR3=A#0@YS[!-5'^L^HQ+85"Q]R<"*
MR)3"Y#1W+ QHKS?PNANZ]0]JFV,ECJU)AZ6^,1\08&E;0W75@^BA9"&KOT S
ML?)238D3(/P5E_C_WU&6;IF8_7F>*8"<=YDVKMBS'V#=WN7,X+YE&X<HE^+%
M5P&6VMJ8#RD%>P;JA,?UG$D^#&8S&ASJTK&-L#<E%*\F)T4V)\HC@U.K(/S.
MPRLT>C#K<=PU=1*51JO:TF"6NX NYM.^8Q$=AF09FX8U1IU(*3219GXA9*!X
M:HQ!W#ZF41><ZZPQ20J9S1TJT&AW*JV)5##:&T=YRDY2(5)?WSD/:8?R(! 1
M5W%TY=:\H(-BO\ 1W/4BPJ[!L?A:C;U-RV(.ZJ7:'SQG=*O1=Q2<V#D)?[B>
M(P,/-$X8G-!5["CG>K'O[0]K_^XN)0Y10.:,(G-&5&./<.3>=-GUF,+N-XMY
MECE@R,_.%YCZ:$*( _01,Z)/N2,[J";J .K[KO<]%:9]W]/>#1 ?D1"+)Y>[
M(_UI<1DB6PV)P+!5\>T(;4X=UQV];1@#8<IL63/?X*@=ZTPC"U4\L\N((EZ:
M"53Y0J)<E+KA6I0( EJBW4LEMSK>%\1A( ^,E)%T@>C'13P1-BE')@_N/-5]
MJ53EJ5TN]I?_4%3HCGF#OI#+.,T%QRH)$^0BQ'%_<-PT\50J2[PNML?E0')$
M6W(HWYAM+#*Z1T/'D7E /L0AE&^B-!)"T40. C0X".<2_=5\9U#;.G\;S79P
M2BH@N34FOLL-[V!"*+A=\2H6GBR+#!B(IBL./GQ</L;6=S<<U!'3T*$KD80/
MRUUW!!!#J.N>%/F7&M/X8. Q.ZK*\4YRR'\C<*-P7K)Z1(!B1( W9; +')Q^
M/)W&:_3JH"7$=?\2I^)\^OSYX_3WQ?/IL].YN&$E<Y?]3OL2J.<F[U:I@AA;
MG#WI*#9?\MZJ%0^\EYB =L!/OK.-EX1BX93\5MEM/<CJW&W<(XGK 4U%+^9\
MB%<J>4NQ4&%+=S3D)KJ!1@ H:'S7R1KXE^)3NE+(.I&X;LK)/_8$J.OXRI0O
M.=*E4X.&8*0JJOI*H365S9I*0L4\,Q.'7DZ=#%[RP9P5O\JD+&KK$-_W=;]V
M;TLOXTO"?GE\U?J[="OPO#!JB:VGLV=/)O'&,G\)MN%7A@L;X#O^N%82Y$(+
M\'QI$:_TA0[HWB%?_!=02P,$%     @ 2C$N4[E(33MM P  H@<  !@   !X
M;"]W;W)K<VAE971S+W-H965T.2YX;6RM5=MNXS80?==7#+1 GU++EK.[:=8V
MX#AQZV)C&[ZD#T4?:&DL$:%(E:3L^.\[I&RMLFV"%BA@6,/AS#EG>!D.CDH_
MFQS1PDLAI!F&N;7E;129),>"F8XJ4=+,7NF"61KJ+#*E1I;ZI$)$<;?[*2H8
ME^%HX'U+/1JHR@HN<:G!5$7!].D.A3H.PUYX<:QXEEOGB$:#DF6X1KLMEYI&
M48.2\@*EX4J"QOTP'/=N[ZY=O ]XXG@T+1M<)3NEGMU@E@[#KA.$ A/K$!A]
M#CA!(1P0R?CSC!DVE"ZQ;5_0I[YVJF7'#$Z4^(VG-A^&-R&DN&>5L"MU_ 7/
M]7QT>(D2QO_#L8[M?PHAJ8Q5Q3F9%!1<UE_V<EZ'5L)-]XV$^)P0>]TUD5=Y
MSRP;#;0Z@G;1A.8,7ZK/)G%<NDU96TVSG/+L:#J>K>!I_'7[ (LI3&?S\7PR
M&W^%V7R]66T?'^:;]2"R1.3"H^0,>E>#QF^ _@2/2MK<P(-,,7V='Y' 1F5\
M47D7OPOX:R4ZT.]=0=R->^_@]9NJ^QZO_U;5C&MX8J)"N.<F$<I4&@W\/MX9
MJ^F@_/$.QW7#<>TYKO_?E7T7U%W16U.R!(<AW4&#^H#A:+[8/ 1]^.'#3=SK
M?8%_00R;'(.)*DHF3S[M\Q<#>RZ93#@3P"4M0T57SQJR$U&E" DS^15=HD15
MSJTQ07Y@.X$M9\E.C4=7F *^4/,PM+),IB"5Q2:FXR00J-8G+K. %36"VO\7
M(@_[=ZZRU.J%TXU%V+N-/KB--K##A%4&'8<E;I,K;7^TJ N0S-+^!_4$1;3J
MKW6R+-.8.<"+8J@57\!>U=968%H2@!D7?"(E3!,)<:.QP.A'5UH_4PN^. /M
MR%R[28%Z%V41B-?J2BZ<7FY/7ES0(CBK^7YGA9)976F*._M:'J?E_+ZH-B_I
M3RP9S+:AJ03!\>#S@39%I(':67H#P/"""U:+K?<]43+EK@736BC=!#@I'9@L
M[L?!8K)9++=K^'FUV"ZOZ*!..C!W*QI8Y5FWDE6$0:(F!*,$3YD;3)L3N[;D
MJ \L]8I3<.D57@ 97?BG&QVU^F:!.O.O@P%_R.H6VGB;!VA<]]UOX?7K]<AT
M1L<&!.XIM=OY_#$$7;\(]<"JTG?AG;+4T[V9TR.*V@70_%Y1P>>!(VB>Y=%?
M4$L#!!0    ( $HQ+E,D-SYO2 ,  !,'   9    >&PO=V]R:W-H965T<R]S
M:&5E=#$P+GAM;*U5VV[;1A!]]U<,6*!H@524:"5Q'$F K#JM@T0V9"=!4?1A
M10[)K9>[S.Q2DO\^L[N4ZERLI[Z(>YESYLR(<SC9&KJW-:*#7:.TG2:U<^UY
MFMJ\QD;8@6E1\TUIJ!&.MU2EMB4410 U*LV&PQ=I(Z1.9I-P=D.SB>F<DAIO
M"&S7-((>+E"9[309)?N#E:QJYP_2V:05%=ZB^]#>$._2 TLA&]16&@V$Y329
MC\XOQCX^!'R4N+6/UN K61MS[S=7Q309>D&H,'>>0?!C@PM4RA.QC,\]9W)(
MZ8&/UWOV-Z%VKF4M+"Z,^B0+5T^3LP0*+$6GW,IL_\2^GN>>+S?*AE_8QMCL
M50)Y9YUI>C K:*2.3['K^_ (<#9\ I#U@"SHCHF"RM^%$[,)F2V0CV8VOPBE
M!C2+D]K_*;>.^%8RSLW>7*\NK_Y8PN+#:G6Y7/P%=ZOY\O;=_.[J>CE)'6?P
M<6G>LUU$MNP)ME?PWFA76[C4!19?XU-6=I"7[>5=9$<)WW9J *>C9Y -L]$1
MOM-#N:>![_2I<@WQ_Z1AT1&ASA_@[_G:.N)WXY\C[.,#^SBPC_^G9AYE\^-X
M;EN1XS3A>;-(&TQFR^N[RY,Q_/S3638:O89C&6%N+3I[(G0!2HJU5-))M" (
M@4O65@F'!0@'KD;@%!O!(;H"W.6UT!4"<8#=!ZR%$CI'B%Y1^*L!K#"2,!AU
MYX,Y&>[8,NQWF4Z8:!NFQ&?=(/'0?YM+:L"RY(F%HB.OQ6<F; TYOVN1I"D&
M<.M,?E\;52#9T(J7KP$_=](]/(-2[CQ_J#W(4497OSFDAMDW:!U;BN\*>>+<
M4!%[4$N>-9*Y4-]H\D5:GO&@IB\F^$GQ;]>3P==DO >+K?!PR$W3&LU1OC;[
MO>Z3J-NC&.' E.Q4>==TL;&&&T"!A+#V7KA!)N(]@B'X11EK?_781CS &D&T
M+9F6)&,'L'_9\_W+'N2+:(<5&_:^/]RKV!!F5IVO@;7ZSN=&6Z-D$:18QX]8
M+XOL17B"'ZD;P(_F*7UD5 U2%>S8,D&G7?2LP^G!\>?1Z/X+CY^+]X(J7X'"
MDJ'#P<OG"5"TX+AQI@VVMS:.330L:_YJ(?D OB^-<?N-3W#X#LZ^ %!+ P04
M    " !*,2Y3KU7XHNX"  #-!0  &0   'AL+W=O<FMS:&5E=',O<VAE970Q
M,2YX;6R=5-MNVS ,?<]7$%XQ;(!1V\K-Z9( O:3HAK4IVJ[%,.Q!L9E8J"QY
MDI*L^_I1=NIEP-J'/20F)9Y#4M+A>*O-HRT0'?PLI;*3H'"N.HHBFQ58<GNH
M*U2TL]2FY(Y<LXIL99#G-:B4$8OC051RH8+IN%Z[-M.Q7CLI%%X;L.NRY.;I
M!*7>3H(D>%ZX$:O"^85H.J[X"F_1?:FN#7E1RY*+$I456H'!Y20X3HY.>CZ^
M#K@7N+5[-OA.%EH_>N=C/@EB7Q!*S)QGX/39X"E*Z8FHC!\[SJ!-Z8'[]C/[
M>=T[];+@%D^U?!"Y*R9!&D".2[Z6[D9O+W#73]_S95K:^A^V36R7!9"MK=/E
M#DP5E$(U7_YS=PY[@#1^ <!V %;7W22JJSSCCD_'1F_!^&AB\T;=:HVFXH3R
MEW+K#.T*PKGIQZO[V=7=_.;K.')$YQ>C; <]::#L!>@(+K5RA869RC'_&Q]1
M&6TM[+F6$_8JX:>U/(1N$@*+6?(*7[?MK5OS=5_J36U0.6V>X$S83&J[-@C?
MCA?6&7H,WU_)T&LS].H,O?\YO5>A7FQ'MN(93@)2DT6SP6!Z-;^;=?KP]DW*
MDN0#M/30MM(1%JSC#G/@#ER!0+)" WH)F;8.WFWK=^BW-VA(5E"B*W3^'K0!
M12(GY4KQBR\DPH;+-1[^X28&$IOU8*+SW$LMB5ZH%6V5E5849X_@]O1B=O;E
M\PSFYW ZO[R>7U&5M]YK"^[073[5=SG/G%Y0@61W_+WZRXT[-WQ+K]BA$5Q:
MX"J'BAMGX0#2L-\?A4G*R!Z&7<;"09IV'DC:(!141J_HM"P,AKTP&0Q@,$K#
M87_0.1=*D IR6&F=6TC"_F@8]H8Q60F+PY2-.G?:<;G7[0$DM-&E7Y*20TE[
M+&3#+OSK841[$BO1K.I!8NE8ULHU:FM7VUEUW$CT3W@SZ"ZY60EE0>*2H/'A
ML!^ :89'XSA=U8)=:$?RK\V"YBT:'T#[2ZW=L^,3M!-\^AM02P,$%     @
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M?JBL ]DS225VB@W0K]/H%U!+ P04    " !*,2Y3(E6/2D,#  #^!@  &0
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MJ;C M0+=UC53K]=8R?W4C_WCPCTO2F,7PMFD804^H'EJUHIFX0DEYS4*S:4
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M::@+N6%);1^5-:#]K23!AXD-</HC,?L;4$L#!!0    ( $HQ+E,I%:QI!!
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M,4163C"!_X>MPO,%7-@O('8UMA:PDUWXV-&6=EVJLHP&\*$W3NPMK//D#D7
M(S39NON35:H<1@^L<U4 R8J%E,O\>]%9*$(U+3 7LRPL9&QJ7>@L! S3-B2K
M.6NKOX??$5O)T;RN*53HU_X[2$/,&GC*L9\HVA0,KV/RH4!U /9^6IC8-2;
MY[R\#*FR2E"0.B@*O$PMHF!AE)<V!2,@0CQ901@DAS)^(0?-1!I,2$[ "/<-
M1,D'CZ0^>$H\;5,C*241-#J54HOND4PCE@(28#Z;C8N^,/K0T=\<'NZW=TB<
M0]F-B NPH_6:IEMD7X#%,WR(,+6*]+7%6@Y)JF(_^S-JEW)<MD3M$ '7QC1J
MVDW LP$A#=CP$5(M X@)E,X/T89C;M@7(Q?,T_OKW,H/=?R=7U5(5^PD:L1W
M[/?$>Z:,EU*R\E@CC9F"&U%( LZ[Q@? ?3BATO>?W1=X,B*<I*&]6^0N3?:8
M2.(T\,S9+#E#U7.;-UWM\KF:WNR/@1BC-<,A_15"@:8Z-I@!F 126!NH#I_^
MN2CI?Y)HY'9$(S/\\Y)CREA-3+$D&A-=*HU[3#0.DQ2P#^[0)@4:,]%X[X!;
MX3[10"H )1)C4#3C7\:0Z3!6>/@%JC$1 6>T,!D82F="9ZF#L[W'1ZNVY!L+
M'3!#9"I+,^OQ%UO/)*=MAOR/S_--B-!/6E 6<(=$ (F"L4158!&EY$:VR9#9
MP49H (0 ,>\N1'18BB^SL"7;>)L!L!S;+H!N'K.'6K '$,5KQGV)=)$\<L@3
MN8D^ &K:T_RL(Y"U^: F&;=DD SS@G?"6 =\AL#,1DCNM89)C(W;,\AC*(<C
M$17[H(8TVHZ7  (;B40;5!P9*890(&;<=5D:@6S03P>?JC4#O4PEJ%* X'9=
M$H&Q[R1A>Y&8^FD^T: AR;!G4((X'NTZD Q M.<3"7;QF=F>3\ &L+!3IN,3
M"RR,RC-0@UD4 Z5/-<)8 F:?XA/$#IZ0TO/8 /([1O$.M!U-5Y)&R%#NCV 4
M*KE(<6CM7;=D)I>4$E KZ! V4HJ& :,G[2R8TM$N*?0]\P*98 M*,:@A C,N
M@ R+]MAGK.)X^#]$)R<TY_>U+8HXP".4N%I *0*H]:HW*2!(P\D1L/F(3Z@0
MTT0/&&4D)>,*$=XUY.'[C!(1/,@Q31@>'57LQ"B8I<$_T60O44I7K"D$C0G@
M/=415Y0HN\*V'0PQ&K86'&<-&!(4@4Q&ICCD#WHAA'<6_?.\ IU@#'0@5,:!
M!B446 F _23R/Y@-[)(QL9HL ITSFMH!]5+.'O<E4"S36U$,/>H-^%%0^T 5
MGI?;-S5*4X\*]368QI)#G 75>?T$4874!D9=<F/&E*6()RV3%Z!GK:9_AJE4
M".P]"A9I @2@F.0FP05B5;4%46'Q0(VT!#T;@&9@ZP&^G:0N >4S.B MS6]O
M=M88-;/,W 1YCGH6A YD>RJZE-_<^V2.>S (<H V[NZH>>BM)^%^OVW[(RE3
M:*)'7V'0O.RB@]":VDR'@'-./LE8J)%@DM@?12@$KK<$TU1N4..A [.69=1&
MU_J_M L"0U%>*4(V!:&2EZ*":=$*4;8Y^"C;R%M>(L<=;9JB@@&22D$F+CK;
MR63<3%R(JM1*,A<*6LV-%546BA@,W2P*9O?_[/6;>B$4)2 O&<@?()(0"3H7
MY 6T=2 P8QZ3%]7=  WT%JB1L&"&A-T7W&UP[-TC+T0(419: &I#X&N4'/N@
MM$ \H/7+W(5*#-3HX5\JE@)Z:@FBT$2?BHIVOS6#20!+M-3 48D8((.Z,\A
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M1-V][=Y]:*L9OV%^5;5M->$AG086-3V WZ\K*-Q_H 66_\G!N_\"4$L#!!0
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M2ZJIUZ&6F3H9HFB"\FLU//UP=?MF,'LA?O[IY7PV.Q*=>W%;JL'"5;6T6U'
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MDVA=]%U7A0EF3-V+ G,ZB87,F"97[EU52&213<I2-_"\MILQGCNC@=U;R=%
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MQ:&&_L#KQ&D8.ST2&]@?&'&ZD<6'1C9,=$3'KGP#<N.%W4+,$D9F\=]%F,/
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M78&B)]/=.QO=^&$>N93(/M1>=J,UF:3!7<FQ671WMHU0L\@I&Y<13/<0FCM
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M_B"BPACH]3GGZGEBKMS5)];@#U!+ P04    " !*,2Y3-;5Y]GP"  #2!0
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M*![>O""-(UEEEG#-I%II8^;JT06N ]3]AC'YZNB][I[QZ!]02P,$%     @
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M52M];> HI!D1^494SI97DRM](#^9']B7@5TQ/U17&7U:[NGS>] -9JN8<)3
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M?5L#M,7W"#=\:PS*E2FE3VIR';8-2RG"& .A*(A\K;&/<:R8I([?.:E1[*F
MV^-7]DOMO'1F2CCV:?PC"L6B;=0-"'%&5K&XHYLKS!WR%%] 8ZZ?L,ELJYX!
MP8H+FN1@J2")TNQ-GO- ; %L_P# R0'.+J!Z .#F %<[FBG3;@V(()T6HQM@
MREJRJ8&.C49+;Z)4_<:)8/)K)'&B,^E?70P>AA=P>PDWM_<7,.[^[/;D_.L
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M=N7>(+ @*H1D:056"E*:E4]R7QEQ!% \S0"O GB/ ?X)0+<"=%\:P:\ _F/
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M7[HD?$,S 0FN%:73Z:OZQ<M6KQQ(EIO6Y)9)U>B8UZUJCY'K#6I]S9C<#W2
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M4(8,@Q640<.N$DJ@@J4>Q=)H'HV/.ZIT@@1\"%#!$\0R(@\M[%IX"53_U".
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MX\FC0JC 7,%.A^JG 3N]5#U4KL&0[*#1!KFJR(]%9M&X7OEY!3\;\+. GUW
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MG-M]4?)D$!@.5](]NO#AL:R^WI;E5_+MD!?UQ-HWS=W5:%1G>WE(Z[_*.UG
MD5U9'=(&=JLOH_JNDNFVWDO9'/*1,QY?C ZI*JR/'X[76E8C?:=L9-:HLH#&
MMF&MY&/]=+S=)0^J5K<J5\V_$ZO;SJ5%#JI0!_5=;B?6V"+UOGR\*2OUO2R:
M-(^SJLSSB67W!]:R:E3VK#EN(9/TMNY:FO0V2@%D8EV,X8([5=5-=T9W_108
M'R2<W._=-^5,Y8VLIFDCYU5Y?Z>*+^UEX"E&VF-T<3C^]D&\JOY/&,O=3F5R
M6F;W!UDT?1PKF;> 1;U7=[5%BO0@)U90/LBJ?1ZX =OVS]8 E!:IZDK!@8IM
M.SR3*$5=YFH+=]^2ZS1/BTR2+H2U!N@@@,Z; 9*S9:I!N@BD^XJ0<0O1_J$F
MY8ZP(BLU2 ^!]-X,,MBGA09YCD">OQUD6N\UR L$\L(LY+4?LYB(&5E&-*8\
M\1,FN(9VB:!=FD6+Z)KR%241#<2<LU_ WB%@[\R"S7P6D;4? AL$;L:XSP/F
MAX3Q.(E6"PWR/0+YWC"DB"B;<Q*LHHCR8$.2R.=Q^&O_VF,L88_-,C(./9R(
M:*,#H08QK) 9^TRGQ(]CFL0Z$R8-V[ U1')#HQ_=F)Q@PUQA&Y8%C1.V\!,Z
M ,*\8)L6@^ PSH,DALD(*4W,(:L-X# ?V*:%('A 6[YV#@ZH, '8A@W 14+)
MTM_XUR'5F;#,;QM/_4$WV(- K'C"^+SM2P[; 5W  1T3\X!M6 34CSC Q639
MSE"Q6 A.XAL_&L01<X!M6 +.V+XD<2*"OV$^M"%E:^CKT-<-X& &< P;(*;S
M1=?3W \WL!+1N3 1.(9% /,A$F'8#KN$!NU\[;.)K]O=06L)T\6$6+/IG]WH
M^LF#J< QK (87V)!2>)_'MC P6S@&+8!I)$0A,EF+.AR;K_.92(B&YBZ1,?$
MO. 8]L+/91 Y@PH_E_4?.AGF!L>P&_3UT$DX3!*.84F<6AB=A,04X1A6A&[7
MDW"8'AS#>GC17SVI_D("DX3[RI(X%4<7LX5KV!8G*E5R-I5-JO*:\,&+'4P9
MKF%EQ,$-G:["KFJ%WEX*#E'MBO\N ^F8Z LHPR;1,4&Z,#:3#?3]E-!/*[;4
M!>QB<G$-RR5>+18^Y&R@_$V)YF)R<<T7'<\KHJ?1J6-BIG$-FV98&^FSIZK@
M;!T3<XYKV#GZV!RF]@Y8Q\2LXQJV#HKYCZ-C8OYQ#?OG1 2?NOQ!ZN^:,?]X
MIOVC17.@S-Z5.B9F(<^PA5XL]OK0ZIB8A;Q7M-#1[!%=BJBK\YF.B5G(>T4+
M35GLSR%QSOVDVP??ZYCHAQ#3%GJV-AI,(QT3LY!GV$(OU],=L(Z)6<@S;"&]
MB/U-0L(LY'46&AV_OF[E3A5RR^$6-;1G:9XM*]+^]"^7O?.VC-_=YWD ;:((
MRW1[_)A[_!#]\3]02P,$%     @ 2C$N4[DCVC>R 0  5!P  !H   !X;"]?
M<F5L<R]W;W)K8F]O:RYX;6PN<F5L<\W9.V["0!2%X:T@+R##?4!"%%*EH8W8
M@ 7#0P%L>28*[#X("CA6BC1H3F7-6+[^JT_6^.TS[NJ\;0YILVW3X+C?'=*T
MVN3<OH:0%INXK]-3T\;#^<ZJZ?9U/B^[=6CKQ5>]CD&'PW'H[F=4[V_W,P?S
M4QO_,[%9K;:+^-$LOO?QD/\8''Z:[BMM8LS58%YWZYBG53CN;MLI7"[R=)Y<
M#6;+:=7-EE*%TD$*05H^R"#(R@<Y!'GYH!$$C<H'C2%H7#[H&8*>RP>]0-!+
M^: )!$W*!\D091P2)/6P)M!:D&LA\%H0;"$06Y!L(3!;$&TA4%N0;2%P6Q!N
M(9!;D&XAL%L0;R'06U%O)=!;46\ET%M[']L$>BOJK01Z*^JM!'HKZJT$>BOJ
MK01Z*^JM!'HKZJT$>BOJK01Z&^IM!'H;ZFT$>AOJ;01Z6^^PA$!O0[V-0&]#
MO8U ;T.]C4!O0[V-0&]#O8U ;T.]C4!O1[V=0&]'O9U ;T>]G4!O1[V=0&_O
M'783Z.VHMQ/H[:BW$^CMJ+<_4N^43[N8;CW7-;[_D53G\[/Q]OK+\KK98^>"
M<X"?B.^_4$L#!!0    ( $HQ+E-EX9FUMP$  &4<   3    6T-O;G1E;G1?
M5'EP97-=+GAM;,W9R6[",!0%T%]!V2)B/)0. C9MMRV+_H";/$A$$ENVH?#W
M=<(@M:*HB$J]FT2)[7=?;.EL,G[;6O*]35TU?I(4(=@'QGQ64*U]:BPU<61N
M7*U#?'0+9G6VU MB8C@<L<PT@9HP"&V-9#I^HKE>5:'WO(FO?6F:2>*H\DGO
M<3>QS9HDVMJJS'2(XVS=Y-]2!ON$-*[LYOBBM+X?)R3L9$([\G/ ?MWKFIPK
M<^K-M LONHZSV*9B/FPK\NGY$B=Z-/-YF5%NLE4=EZ3>.M*Y+XA"7:6[HOWS
MR2'N,.VN_.K\KLRYP#ASYHSU\<0<71YW.))V]<#&0N1">?X3CXFQ]-7?1^UI
MYY3_,CMN[X=QR^X\/.MNU^_QUS,^UK^P#P'2AP3I0X'T<0/2QPBDCUN0/NY
M^K@'Z8,/41I!$96CD,I13.4HJ'(453D*JQS%58X"*T>15:#(*E!D%2BR"A19
M!8JL D56@2*K0)%5H,@J4&25*+)*%%DEBJP215:)(JM$D56BR"I19)4HLDH4
M616*K I%5H4BJT*15:'(JE!D52BRJO^4]=V8Y5__^&KO::W+YI#/NK^+TT]0
M2P$"% ,4    " !*,2Y3!T%-8H$   "Q    $               @ $
M9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    ( $HQ+E-NP9FM[@   "L"   1
M              "  :\   !D;V-0<F]P<R]C;W)E+GAM;%!+ 0(4 Q0    (
M $HQ+E.97)PC$ 8  )PG   3              "  <P!  !X;"]T:&5M92]T
M:&5M93$N>&UL4$L! A0#%     @ 2C$N4PXRR9,^!0  [Q4  !@
M     ("!#0@  'AL+W=O<FMS:&5E=',O<VAE970Q+GAM;%!+ 0(4 Q0    (
M $HQ+E.-RN L<08  '@8   8              " @8$-  !X;"]W;W)K<VAE
M971S+W-H965T,BYX;6Q02P$"% ,4    " !*,2Y3!S38[&T"  "3!@  &
M            @($H%   >&PO=V]R:W-H965T<R]S:&5E=#,N>&UL4$L! A0#
M%     @ 2C$N4TP@:B4V!P  4QT  !@              ("!RQ8  'AL+W=O
M<FMS:&5E=',O<VAE970T+GAM;%!+ 0(4 Q0    ( $HQ+E,$>::V<@D   )
M   8              " @3<>  !X;"]W;W)K<VAE971S+W-H965T-2YX;6Q0
M2P$"% ,4    " !*,2Y3KV)8GK<&  #@&   &               @('?)P
M>&PO=V]R:W-H965T<R]S:&5E=#8N>&UL4$L! A0#%     @ 2C$N4V!7WE?"
M!0  <0X  !@              ("!S"X  'AL+W=O<FMS:&5E=',O<VAE970W
M+GAM;%!+ 0(4 Q0    ( $HQ+E/+$RSLEPL  $\>   8              "
M@<0T  !X;"]W;W)K<VAE971S+W-H965T."YX;6Q02P$"% ,4    " !*,2Y3
MN4A-.VT#  "B!P  &               @(&10   >&PO=V]R:W-H965T<R]S
M:&5E=#DN>&UL4$L! A0#%     @ 2C$N4R0W/F]( P  $P<  !D
M     ("!-$0  'AL+W=O<FMS:&5E=',O<VAE970Q,"YX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( $HQ+E/ZPX"V7@0  ($)   9              "
M@?U4  !X;"]W;W)K<VAE971S+W-H965T,34N>&UL4$L! A0#%     @ 2C$N
M4ZH''1;L @  $0@  !D              ("!DED  'AL+W=O<FMS:&5E=',O
M<VAE970Q-BYX;6Q02P$"% ,4    " !*,2Y3*;.4D%@%   V"P  &0
M        @(&U7   >&PO=V]R:W-H965T<R]S:&5E=#$W+GAM;%!+ 0(4 Q0
M   ( $HQ+E-T3,CC>P(  %H%   9              " @41B  !X;"]W;W)K
M<VAE971S+W-H965T,3@N>&UL4$L! A0#%     @ 2C$N4R)5CTI# P  _@8
M !D              ("!]F0  'AL+W=O<FMS:&5E=',O<VAE970Q.2YX;6Q0
M2P$"% ,4    " !*,2Y3GNT2);D#  !4"   &0              @(%P:
M>&PO=V]R:W-H965T<R]S:&5E=#(P+GAM;%!+ 0(4 Q0    ( $HQ+E,I%:QI
M!!   'XP   9              " @6!L  !X;"]W;W)K<VAE971S+W-H965T
M,C$N>&UL4$L! A0#%     @ 2C$N4]/7^!B9 P  <0@  !D
M ("!FWP  'AL+W=O<FMS:&5E=',O<VAE970R,BYX;6Q02P$"% ,4    " !*
M,2Y3K!.#^ @&  #%#0  &0              @(%K@   >&PO=V]R:W-H965T
M<R]S:&5E=#(S+GAM;%!+ 0(4 Q0    ( $HQ+E-)'?/?9 ,  "4)   9
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M970R."YX;6Q02P$"% ,4    " !*,2Y3/X0Z:0P#  !*!@  &0
M    @(&5E@  >&PO=V]R:W-H965T<R]S:&5E=#(Y+GAM;%!+ 0(4 Q0    (
M $HQ+E, -DY60 ,  /0&   9              " @=B9  !X;"]W;W)K<VAE
M971S+W-H965T,S N>&UL4$L! A0#%     @ 2C$N4T.4KLXZ#@  U2L  !D
M             ("!3YT  'AL+W=O<FMS:&5E=',O<VAE970S,2YX;6Q02P$"
M% ,4    " !*,2Y3Y6]CPV\"   H!@  &0              @(' JP  >&PO
M=V]R:W-H965T<R]S:&5E=#,R+GAM;%!+ 0(4 Q0    ( $HQ+E, B(SNCP(
M %4&   9              " @6:N  !X;"]W;W)K<VAE971S+W-H965T,S,N
M>&UL4$L! A0#%     @ 2C$N4QOX\2.1 P  ;@T  !D              ("!
M++$  'AL+W=O<FMS:&5E=',O<VAE970S-"YX;6Q02P$"% ,4    " !*,2Y3
M-;5Y]GP"  #2!0  &0              @('TM   >&PO=V]R:W-H965T<R]S
M:&5E=#,U+GAM;%!+ 0(4 Q0    ( $HQ+E-$54 7:0(  /(%   9
M      " @:>W  !X;"]W;W)K<VAE971S+W-H965T,S8N>&UL4$L! A0#%
M  @ 2C$N4WEL"#S\ @  [ D  !D              ("!1[H  'AL+W=O<FMS
M:&5E=',O<VAE970S-RYX;6Q02P$"% ,4    " !*,2Y3,?1XZ! #  #N"
M&0              @(%ZO0  >&PO=V]R:W-H965T<R]S:&5E=#,X+GAM;%!+
M 0(4 Q0    ( $HQ+E/7*&C3?@(  ($%   9              " @<'   !X
M;"]W;W)K<VAE971S+W-H965T,SDN>&UL4$L! A0#%     @ 2C$N4QG9.:Y4
M P  ? L  !D              ("!=L,  'AL+W=O<FMS:&5E=',O<VAE970T
M,"YX;6Q02P$"% ,4    " !*,2Y3N-/FR?<#  !"#@  &0
M@($!QP  >&PO=V]R:W-H965T<R]S:&5E=#0Q+GAM;%!+ 0(4 Q0    ( $HQ
M+E/3MY0T% 0  .(.   9              " @2_+  !X;"]W;W)K<VAE971S
M+W-H965T-#(N>&UL4$L! A0#%     @ 2C$N4]0VR(9;$@  UW,  !D
M         ("!>L\  'AL+W=O<FMS:&5E=',O<VAE970T,RYX;6Q02P$"% ,4
M    " !*,2Y39E!!NJH/  #KAP  &0              @($,X@  >&PO=V]R
M:W-H965T<R]S:&5E=#0T+GAM;%!+ 0(4 Q0    ( $HQ+E.=ED7M$P(  %4$
M   9              " @>WQ  !X;"]W;W)K<VAE971S+W-H965T-#4N>&UL
M4$L! A0#%     @ 2C$N4Y #'UN= @  '0<  !D              ("!-_0
M 'AL+W=O<FMS:&5E=',O<VAE970T-BYX;6Q02P$"% ,4    " !*,2Y3\@?E
M_O<"  #<"   &0              @($+]P  >&PO=V]R:W-H965T<R]S:&5E
M=#0W+GAM;%!+ 0(4 Q0    ( $HQ+E/Y\BYS"P,  (L0   -
M  "  3GZ  !X;"]S='EL97,N>&UL4$L! A0#%     @ 2C$N4Y>*NQS
M$P(   L              ( !;_T  %]R96QS+RYR96QS4$L! A0#%     @
M2C$N4^MHLXQS!   #!\   \              ( !6/X  'AL+W=O<FMB;V]K
M+GAM;%!+ 0(4 Q0    ( $HQ+E.Y(]HWL@$  %0<   :              "
M ?@" 0!X;"]?<F5L<R]W;W)K8F]O:RYX;6PN<F5L<U!+ 0(4 Q0    ( $HQ
M+E-EX9FUMP$  &4<   3              "  >($ 0!;0V]N=&5N=%]4>7!E
<<UTN>&UL4$L%!@     W #< ^ X  ,H& 0    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.21.2</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>276</ContextCount>
  <ElementCount>244</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>39</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/BalanceSheets</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Consolidated Balance Sheets (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome</Role>
      <ShortName>Consolidated Statements of Income and Comprehensive Income (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/StatementsOfCashFlows</Role>
      <ShortName>Consolidated Statements of Cash Flows (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Disclosure - BASIS OF PRESENTATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/BasisOfPresentation</Role>
      <ShortName>BASIS OF PRESENTATION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>00000008 - Disclosure - REVENUE RECOGNITION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/RevenueRecognition</Role>
      <ShortName>REVENUE RECOGNITION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments</Role>
      <ShortName>FAIR VALUE OF FINANCIAL INSTRUMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Disclosure - FOREIGN CURRENCY TRANSLATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ForeignCurrencyTranslation</Role>
      <ShortName>FOREIGN CURRENCY TRANSLATION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Disclosure - INVENTORY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/Inventory</Role>
      <ShortName>INVENTORY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - Disclosure - FIXED ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/FixedAssets</Role>
      <ShortName>FIXED ASSETS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - OTHER CURRENT ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/OtherCurrentAssets</Role>
      <ShortName>OTHER CURRENT ASSETS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - ESTIMATES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/Estimates</Role>
      <ShortName>ESTIMATES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - CONTRACTS IN PROGRESS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ContractsInProgress</Role>
      <ShortName>CONTRACTS IN PROGRESS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - Disclosure - CONCENTRATIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/Concentrations</Role>
      <ShortName>CONCENTRATIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - Disclosure - NOTE PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/NotePayable</Role>
      <ShortName>NOTE PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/RecentAccountingPronouncements</Role>
      <ShortName>RECENT ACCOUNTING PRONOUNCEMENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - Disclosure - EARNINGS PER COMMON SHARE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/EarningsPerCommonShare</Role>
      <ShortName>EARNINGS PER COMMON SHARE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - Disclosure - 2017 STOCK INCENTIVE PLAN</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/StockIncentivePlan</Role>
      <ShortName>2017 STOCK INCENTIVE PLAN</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - Disclosure - SEGMENT ANALYSIS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/SegmentAnalysis</Role>
      <ShortName>SEGMENT ANALYSIS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - PAYROLL PROTECTION PROGRAM</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/PayrollProtectionProgram</Role>
      <ShortName>PAYROLL PROTECTION PROGRAM</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - Disclosure - COVID-19</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/Covid-19</Role>
      <ShortName>COVID-19</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - Disclosure - INCOME TAXES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/IncomeTaxes</Role>
      <ShortName>INCOME TAXES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - Disclosure - RECLASSIFICATION OF PRIOR YEAR PRESENTATION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation</Role>
      <ShortName>RECLASSIFICATION OF PRIOR YEAR PRESENTATION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - Disclosure - INVENTORY (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/InventoryTables</Role>
      <ShortName>INVENTORY (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/Inventory</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - Disclosure - FIXED ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/FixedAssetsTables</Role>
      <ShortName>FIXED ASSETS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/FixedAssets</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - Disclosure - OTHER CURRENT ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/OtherCurrentAssetsTables</Role>
      <ShortName>OTHER CURRENT ASSETS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/OtherCurrentAssets</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - Disclosure - NOTE PAYABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/NotePayableTables</Role>
      <ShortName>NOTE PAYABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/NotePayable</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - Disclosure - EARNINGS PER COMMON SHARE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/EarningsPerCommonShareTables</Role>
      <ShortName>EARNINGS PER COMMON SHARE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/EarningsPerCommonShare</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - Disclosure - SEGMENT ANALYSIS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/SegmentAnalysisTables</Role>
      <ShortName>SEGMENT ANALYSIS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/SegmentAnalysis</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - Disclosure - REVENUE RECOGNITION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative</Role>
      <ShortName>REVENUE RECOGNITION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/RevenueRecognition</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - SCHEDULE OF COMPONENTS OF INVENTORY (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails</Role>
      <ShortName>SCHEDULE OF COMPONENTS OF INVENTORY (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails</Role>
      <ShortName>SCHEDULE OF PROPERTY AND EQUIPMENT (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>34</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - Disclosure - SUMMARY OF OTHER CURRENT ASSETS (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails</Role>
      <ShortName>SUMMARY OF OTHER CURRENT ASSETS (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - Disclosure - CONTRACTS IN PROGRESS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative</Role>
      <ShortName>CONTRACTS IN PROGRESS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/ContractsInProgress</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>00000037 - Disclosure - CONCENTRATIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative</Role>
      <ShortName>CONCENTRATIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/Concentrations</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>00000038 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails</Role>
      <ShortName>SCHEDULE OF NOTE PAYABLE (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>38</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>00000039 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical</Role>
      <ShortName>SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>39</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>00000040 - Disclosure - NOTE PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/NotePayableDetailsNarrative</Role>
      <ShortName>NOTE PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/NotePayableTables</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>00000041 - Disclosure - SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails</Role>
      <ShortName>SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>41</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>00000042 - Disclosure - 2017 STOCK INCENTIVE PLAN (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative</Role>
      <ShortName>2017 STOCK INCENTIVE PLAN (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/StockIncentivePlan</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>00000043 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails</Role>
      <ShortName>SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>43</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>00000044 - Disclosure - SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails</Role>
      <ShortName>SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>44</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>00000045 - Disclosure - SEGMENT ANALYSIS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative</Role>
      <ShortName>SEGMENT ANALYSIS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/SegmentAnalysisTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>00000046 - Disclosure - PAYROLL PROTECTION PROGRAM (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative</Role>
      <ShortName>PAYROLL PROTECTION PROGRAM (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/PayrollProtectionProgram</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="form10-q.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>00000047 - Disclosure - INCOME TAXES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative</Role>
      <ShortName>INCOME TAXES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://codaoctopusgroup.com/role/IncomeTaxes</ParentRole>
      <Position>47</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="10-Q" original="form10-q.htm">form10-q.htm</File>
    <File>coda-20210731.xsd</File>
    <File>coda-20210731_cal.xml</File>
    <File>coda-20210731_def.xml</File>
    <File>coda-20210731_lab.xml</File>
    <File>coda-20210731_pre.xml</File>
    <File>ex31.htm</File>
    <File>ex32.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>form10-q_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy>http://xbrl.sec.gov/dei/2021</BaseTaxonomy>
    <BaseTaxonomy>http://fasb.org/srt/2021-01-31</BaseTaxonomy>
    <BaseTaxonomy>http://fasb.org/us-gaap/2021-01-31</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>64
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "form10-q.htm": {
   "axisCustom": 0,
   "axisStandard": 15,
   "contextCount": 276,
   "dts": {
    "calculationLink": {
     "local": [
      "coda-20210731_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "coda-20210731_def.xml"
     ]
    },
    "inline": {
     "local": [
      "form10-q.htm"
     ]
    },
    "labelLink": {
     "local": [
      "coda-20210731_lab.xml"
     ],
     "remote": [
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-doc-2021-01-31.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "coda-20210731_pre.xml"
     ]
    },
    "referenceLink": {
     "remote": [
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-ref-2021-01-31.xml"
     ]
    },
    "schema": {
     "local": [
      "coda-20210731.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021.xsd",
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021_doc.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-parts-codification-2021-01-31.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021_ref.xsd"
     ]
    }
   },
   "elementCount": 336,
   "entityCount": 1,
   "hidden": {
    "http://codaoctopusgroup.com/20210731": 13,
    "http://fasb.org/us-gaap/2021-01-31": 93,
    "http://xbrl.sec.gov/dei/2021": 6,
    "total": 112
   },
   "keyCustom": 18,
   "keyStandard": 226,
   "memberCustom": 23,
   "memberStandard": 16,
   "nsprefix": "CODA",
   "nsuri": "http://codaoctopusgroup.com/20210731",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "role": "http://codaoctopusgroup.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ForeignCurrencyDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000010 - Disclosure - FOREIGN CURRENCY TRANSLATION",
     "role": "http://codaoctopusgroup.com/role/ForeignCurrencyTranslation",
     "shortName": "FOREIGN CURRENCY TRANSLATION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ForeignCurrencyDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:InventoryDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000011 - Disclosure - INVENTORY",
     "role": "http://codaoctopusgroup.com/role/Inventory",
     "shortName": "INVENTORY",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:InventoryDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000012 - Disclosure - FIXED ASSETS",
     "role": "http://codaoctopusgroup.com/role/FixedAssets",
     "shortName": "FIXED ASSETS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000013 - Disclosure - OTHER CURRENT ASSETS",
     "role": "http://codaoctopusgroup.com/role/OtherCurrentAssets",
     "shortName": "OTHER CURRENT ASSETS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:EstimatesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000014 - Disclosure - ESTIMATES",
     "role": "http://codaoctopusgroup.com/role/Estimates",
     "shortName": "ESTIMATES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:EstimatesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RevenueFromContractWithCustomerTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000015 - Disclosure - CONTRACTS IN PROGRESS",
     "role": "http://codaoctopusgroup.com/role/ContractsInProgress",
     "shortName": "CONTRACTS IN PROGRESS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RevenueFromContractWithCustomerTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConcentrationRiskDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000016 - Disclosure - CONCENTRATIONS",
     "role": "http://codaoctopusgroup.com/role/Concentrations",
     "shortName": "CONCENTRATIONS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ConcentrationRiskDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000017 - Disclosure - NOTE PAYABLE",
     "role": "http://codaoctopusgroup.com/role/NotePayable",
     "shortName": "NOTE PAYABLE",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000018 - Disclosure - RECENT ACCOUNTING PRONOUNCEMENTS",
     "role": "http://codaoctopusgroup.com/role/RecentAccountingPronouncements",
     "shortName": "RECENT ACCOUNTING PRONOUNCEMENTS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:EarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000019 - Disclosure - EARNINGS PER COMMON SHARE",
     "role": "http://codaoctopusgroup.com/role/EarningsPerCommonShare",
     "shortName": "EARNINGS PER COMMON SHARE",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:EarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000002 - Statement - Consolidated Balance Sheets",
     "role": "http://codaoctopusgroup.com/role/BalanceSheets",
     "shortName": "Consolidated Balance Sheets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:StockIncentivePlanDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000020 - Disclosure - 2017 STOCK INCENTIVE PLAN",
     "role": "http://codaoctopusgroup.com/role/StockIncentivePlan",
     "shortName": "2017 STOCK INCENTIVE PLAN",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:StockIncentivePlanDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000021 - Disclosure - SEGMENT ANALYSIS",
     "role": "http://codaoctopusgroup.com/role/SegmentAnalysis",
     "shortName": "SEGMENT ANALYSIS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:PayrollProtectionProgramTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000022 - Disclosure - PAYROLL PROTECTION PROGRAM",
     "role": "http://codaoctopusgroup.com/role/PayrollProtectionProgram",
     "shortName": "PAYROLL PROTECTION PROGRAM",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:PayrollProtectionProgramTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:CovidNineteenTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000023 - Disclosure - COVID-19",
     "role": "http://codaoctopusgroup.com/role/Covid-19",
     "shortName": "COVID-19",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:CovidNineteenTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000024 - Disclosure - INCOME TAXES",
     "role": "http://codaoctopusgroup.com/role/IncomeTaxes",
     "shortName": "INCOME TAXES",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:RestatementToPriorYearIncomesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000025 - Disclosure - RECLASSIFICATION OF PRIOR YEAR PRESENTATION",
     "role": "http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation",
     "shortName": "RECLASSIFICATION OF PRIOR YEAR PRESENTATION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:RestatementToPriorYearIncomesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:InventoryDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000026 - Disclosure - INVENTORY (Tables)",
     "role": "http://codaoctopusgroup.com/role/InventoryTables",
     "shortName": "INVENTORY (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:InventoryDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000027 - Disclosure - FIXED ASSETS (Tables)",
     "role": "http://codaoctopusgroup.com/role/FixedAssetsTables",
     "shortName": "FIXED ASSETS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:OtherCurrentAssetsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000028 - Disclosure - OTHER CURRENT ASSETS (Tables)",
     "role": "http://codaoctopusgroup.com/role/OtherCurrentAssetsTables",
     "shortName": "OTHER CURRENT ASSETS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:OtherCurrentAssetsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000029 - Disclosure - NOTE PAYABLE (Tables)",
     "role": "http://codaoctopusgroup.com/role/NotePayableTables",
     "shortName": "NOTE PAYABLE (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfDebtTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000003 - Statement - Consolidated Balance Sheets (Parenthetical)",
     "role": "http://codaoctopusgroup.com/role/BalanceSheetsParenthetical",
     "shortName": "Consolidated Balance Sheets (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USDPShares",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:EarningsPerShareTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000030 - Disclosure - EARNINGS PER COMMON SHARE (Tables)",
     "role": "http://codaoctopusgroup.com/role/EarningsPerCommonShareTables",
     "shortName": "EARNINGS PER COMMON SHARE (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:EarningsPerShareTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000031 - Disclosure - SEGMENT ANALYSIS (Tables)",
     "role": "http://codaoctopusgroup.com/role/SegmentAnalysisTables",
     "shortName": "SEGMENT ANALYSIS (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "CODA:RevenueRecognitionTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "CODA:DeferredSalesCommissions",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000032 - Disclosure - REVENUE RECOGNITION (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative",
     "shortName": "REVENUE RECOGNITION (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "CODA:RevenueRecognitionTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "CODA:DeferredSalesCommissions",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
       "us-gaap:InventoryDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:InventoryRawMaterialsAndSupplies",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000033 - Disclosure - SCHEDULE OF COMPONENTS OF INVENTORY (Details)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails",
     "shortName": "SCHEDULE OF COMPONENTS OF INVENTORY (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
       "us-gaap:InventoryDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:InventoryRawMaterialsAndSupplies",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000034 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails",
     "shortName": "SCHEDULE OF PROPERTY AND EQUIPMENT (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepositsAssetsCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000035 - Disclosure - SUMMARY OF OTHER CURRENT ASSETS (Details)",
     "role": "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails",
     "shortName": "SUMMARY OF OTHER CURRENT ASSETS (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfOtherCurrentAssetsTableTextBlock",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepositsAssetsCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnbilledReceivablesCurrent",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000036 - Disclosure - CONTRACTS IN PROGRESS (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative",
     "shortName": "CONTRACTS IN PROGRESS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": null
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:ConcentrationRiskDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromCustomers",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000037 - Disclosure - CONCENTRATIONS (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative",
     "shortName": "CONCENTRATIONS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:ConcentrationRiskDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31_custom_TwoCustomerMember_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromCustomers",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2020-10-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LongTermNotesPayable",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000038 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails",
     "shortName": "SCHEDULE OF NOTE PAYABLE (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDebtTableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2020-10-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:NotesPayable",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDebtTableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2019-11-012020-10-31_us-gaap_SecuredDebtMember",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtInstrumentFrequencyOfPeriodicPayment",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000039 - Disclosure - SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical",
     "shortName": "SCHEDULE OF NOTE PAYABLE (Details) (Parenthetical)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDebtTableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2019-11-012020-10-31_us-gaap_SecuredDebtMember",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtInstrumentFrequencyOfPeriodicPayment",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000004 - Statement - Consolidated Statements of Income and Comprehensive Income (Unaudited)",
     "role": "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome",
     "shortName": "Consolidated Statements of Income and Comprehensive Income (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:ComprehensiveIncomeNetOfTax",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000040 - Disclosure - NOTE PAYABLE (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative",
     "shortName": "NOTE PAYABLE (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000041 - Disclosure - SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails",
     "shortName": "SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
       "us-gaap:EarningsPerShareTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "INF",
      "lang": null,
      "name": "CODA:IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensation",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000042 - Disclosure - 2017 STOCK INCENTIVE PLAN (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative",
     "shortName": "2017 STOCK INCENTIVE PLAN (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "CODA:StockIncentivePlanDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2017-12-06_custom_TwoThousandSeventeenStockIncentivePlanMember",
      "decimals": "INF",
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Shares",
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000043 - Disclosure - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
     "shortName": "SCHEDULE OF SEGMENT REPORTING INFORMATION (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31_custom_SegmentReportingMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000044 - Disclosure - SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)",
     "role": "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
     "shortName": "SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:NumberOfReportableSegments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Integer",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000045 - Disclosure - SEGMENT ANALYSIS (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative",
     "shortName": "SEGMENT ANALYSIS (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "us-gaap:NumberOfReportableSegments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Integer",
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "CODA:PayrollProtectionProgramTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-012021-07-31_custom_SecondRoundPayrollProtectionProgramMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromLoanOriginations1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000046 - Disclosure - PAYROLL PROTECTION PROGRAM (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative",
     "shortName": "PAYROLL PROTECTION PROGRAM (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "CODA:PayrollProtectionProgramTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-012021-07-31_custom_SecondRoundPayrollProtectionProgramMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProceedsFromLoanOriginations1",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000047 - Disclosure - INCOME TAXES (Details Narrative)",
     "role": "http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative",
     "shortName": "INCOME TAXES (Details Narrative)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:IncomeTaxDisclosureTextBlock",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2021-05-012021-07-31",
      "decimals": "INF",
      "first": true,
      "lang": null,
      "name": "CODA:EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "Pure",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "AsOf2019-10-31_us-gaap_CommonStockMember",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquity",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Unaudited)",
     "role": "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2019-11-012020-01-31_us-gaap_AccumulatedOtherComprehensiveIncomeMember",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLoss",
      "reportCount": 1,
      "unitRef": "USD",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "00000006 - Statement - Consolidated Statements of Cash Flows (Unaudited)",
     "role": "http://codaoctopusgroup.com/role/StatementsOfCashFlows",
     "shortName": "Consolidated Statements of Cash Flows (Unaudited)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:DepreciationAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "USD",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccounting",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000007 - Disclosure - BASIS OF PRESENTATION",
     "role": "http://codaoctopusgroup.com/role/BasisOfPresentation",
     "shortName": "BASIS OF PRESENTATION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccounting",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:RevenueRecognitionTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000008 - Disclosure - REVENUE RECOGNITION",
     "role": "http://codaoctopusgroup.com/role/RevenueRecognition",
     "shortName": "REVENUE RECOGNITION",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "CODA:RevenueRecognitionTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueDisclosuresTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "00000009 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS",
     "role": "http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments",
     "shortName": "FAIR VALUE OF FINANCIAL INSTRUMENTS",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "body",
       "html"
      ],
      "baseRef": "form10-q.htm",
      "contextRef": "From2020-11-01to2021-07-31",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:FairValueDisclosuresTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 39,
   "tag": {
    "CODA_AustraliaAndAsiaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Australia/Asia [Member]",
        "label": "Australia/Asia [Member]"
       }
      }
     },
     "localname": "AustraliaAndAsiaMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_CovidNineteenTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "COVID-19"
       }
      }
     },
     "localname": "CovidNineteenTextBlock",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/Covid-19"
     ],
     "xbrltype": "textBlockItemType"
    },
    "CODA_DeferredSalesCommissions": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Deferred sales commissions.",
        "label": "Deferred commissions"
       }
      }
     },
     "localname": "DeferredSalesCommissions",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_Disclosure2017StockIncentivePlanAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Incentive Plan"
       }
      }
     },
     "localname": "Disclosure2017StockIncentivePlanAbstract",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "xbrltype": "stringItemType"
    },
    "CODA_DisclosureCovid19Abstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Covid-19"
       }
      }
     },
     "localname": "DisclosureCovid19Abstract",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "xbrltype": "stringItemType"
    },
    "CODA_DisclosureEstimatesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Estimates"
       }
      }
     },
     "localname": "DisclosureEstimatesAbstract",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "xbrltype": "stringItemType"
    },
    "CODA_DisclosurePayrollProtectionProgramAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Payroll Protection Program"
       }
      }
     },
     "localname": "DisclosurePayrollProtectionProgramAbstract",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "xbrltype": "stringItemType"
    },
    "CODA_DisclosureReclassificationOfPriorYearPresentationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Reclassification Of Prior Year Presentation"
       }
      }
     },
     "localname": "DisclosureReclassificationOfPriorYearPresentationAbstract",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "xbrltype": "stringItemType"
    },
    "CODA_DisclosureRevenueRecognitionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue Recognition"
       }
      }
     },
     "localname": "DisclosureRevenueRecognitionAbstract",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "xbrltype": "stringItemType"
    },
    "CODA_EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Effective income tax rate.",
        "label": "EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate",
        "negatedLabel": "Effective tax rate"
       }
      }
     },
     "localname": "EffectiveIncomeTaxRateReconciliationsAtFederalStatutoryIncomeTaxRate",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "CODA_EngineeringPartsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Engineering Parts [Member]",
        "label": "Engineering Parts [Member]"
       }
      }
     },
     "localname": "EngineeringPartsMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_EquipmentRentalsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equipment Rentals [Member]",
        "label": "Equipment Rentals [Member]"
       }
      }
     },
     "localname": "EquipmentRentalsMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_EquipmentSalesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equipment Sales [Member]",
        "label": "Equipment Sales [Member]"
       }
      }
     },
     "localname": "EquipmentSalesMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_EstimatesTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ESTIMATES"
       }
      }
     },
     "localname": "EstimatesTextBlock",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/Estimates"
     ],
     "xbrltype": "textBlockItemType"
    },
    "CODA_FirstRoundPPPMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "First Round PPP [Member]",
        "label": "First Round PPP [Member]"
       }
      }
     },
     "localname": "FirstRoundPPPMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_FirstRoundPayrollProtectionProgramMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "First Round Payroll Protection Program [Member]",
        "label": "First Round Payroll Protection Program [Member]"
       }
      }
     },
     "localname": "FirstRoundPayrollProtectionProgramMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_FundingFromPaycheckProtectionProgram": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Funding from Paycheck Protection Program"
       }
      }
     },
     "localname": "FundingFromPaycheckProtectionProgram",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_FundingFromPaycheckProtectionProgramRecognizedAsIncome": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Funding from Paycheck Protection Program recognized as income"
       }
      }
     },
     "localname": "FundingFromPaycheckProtectionProgramRecognizedAsIncome",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_FurnitureFixturesAndImprovementsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Furniture, Fixtures and Improvements [Member]",
        "label": "Furniture, Fixtures and Improvements [Member]"
       }
      }
     },
     "localname": "FurnitureFixturesAndImprovementsMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_HSBCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "HSBC [Member]",
        "label": "H S B C [Member]"
       }
      }
     },
     "localname": "HSBCMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Unused portion of options and restricted stock awards"
       }
      }
     },
     "localname": "IncrementalCommonSharesAttributableToUnusedPortionOptionsAndRestrictedStockAwards",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "CODA_MarineEngineeringBusinessServicesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Marine Engineering Business Services [Member]"
       }
      }
     },
     "localname": "MarineEngineeringBusinessServicesMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_MarineTechnologyBusinessProductsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Marine Technology Business Products [Member]"
       }
      }
     },
     "localname": "MarineTechnologyBusinessProductsMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_MiddleEastAndAfricaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Middle East &amp;amp;amp;amp;amp;amp; Africa [Member]",
        "label": "Middle East &amp;amp;amp;amp; Africa [Member]"
       }
      }
     },
     "localname": "MiddleEastAndAfricaMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_OfficeMachineryAndEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Office Machinery and Equipment [Member]",
        "label": "Office Machinery and Equipment [Member]"
       }
      }
     },
     "localname": "OfficeMachineryAndEquipmentMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_OneCustomerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "One Customer [Member]"
       }
      }
     },
     "localname": "OneCustomerMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_OperatingLossExpirationDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operating loss expiration description.",
        "label": "Operating loss expiration description"
       }
      }
     },
     "localname": "OperatingLossExpirationDescription",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "CODA_OverheadMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Overhead [Member]"
       }
      }
     },
     "localname": "OverheadMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_PayrollProtectionProgramTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PAYROLL PROTECTION PROGRAM"
       }
      }
     },
     "localname": "PayrollProtectionProgramTextBlock",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgram"
     ],
     "xbrltype": "textBlockItemType"
    },
    "CODA_ProceedsFromPaycheckProtectionProgram": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from Paycheck Protection Program"
       }
      }
     },
     "localname": "ProceedsFromPaycheckProtectionProgram",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_RenewalExpiredDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Renewal expired date.",
        "label": "Renewal expired date"
       }
      }
     },
     "localname": "RenewalExpiredDate",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "dateItemType"
    },
    "CODA_RentalAssetsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Rental Assets [Member]",
        "label": "Rental Assets [Member]"
       }
      }
     },
     "localname": "RentalAssetsMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_RestatementToPriorYearIncomesTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "RECLASSIFICATION OF PRIOR YEAR PRESENTATION"
       }
      }
     },
     "localname": "RestatementToPriorYearIncomesTextBlock",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ReclassificationOfPriorYearPresentation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "CODA_RevenueRecognitionTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "REVENUE RECOGNITION"
       }
      }
     },
     "localname": "RevenueRecognitionTextBlock",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/RevenueRecognition"
     ],
     "xbrltype": "textBlockItemType"
    },
    "CODA_RevenuesFromIntercompanySales": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Revenues from Intercompany Sales.",
        "label": "Revenues from Intercompany Sales - eliminated from sales above"
       }
      }
     },
     "localname": "RevenuesFromIntercompanySales",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_SecondRoundPPPMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Second Round PPP [Member]",
        "label": "Second Round PPP [Member]"
       }
      }
     },
     "localname": "SecondRoundPPPMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_SecondRoundPayrollProtectionProgramMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Second Round Payroll Protection Program [Member]",
        "label": "Second Round Payroll Protection Program [Member]"
       }
      }
     },
     "localname": "SecondRoundPayrollProtectionProgramMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_SegmentReportingMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segment Reporting [Member]"
       }
      }
     },
     "localname": "SegmentReportingMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_ServicesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Services [Member]",
        "label": "Services [Member]"
       }
      }
     },
     "localname": "ServicesMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_SoftwareSalesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Software Sales [Member]",
        "label": "Software Sales [Member]"
       }
      }
     },
     "localname": "SoftwareSalesMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_StockIncentivePlanDisclosureTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "2017 STOCK INCENTIVE PLAN"
       }
      }
     },
     "localname": "StockIncentivePlanDisclosureTextBlock",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlan"
     ],
     "xbrltype": "textBlockItemType"
    },
    "CODA_StockIssuedDuringPeriodSharesConsultantStockBasedCompensation": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Consultant stock based compensation, shares.",
        "label": "Consultant stock based compensation, shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesConsultantStockBasedCompensation",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "CODA_StockIssuedDuringPeriodValuesConsultantStockBasedCompensation": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Consultant stock based compensation.",
        "label": "Consultant stock based compensation"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValuesConsultantStockBasedCompensation",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_TaxesReceivable": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_OtherAssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Tax receivables"
       }
      }
     },
     "localname": "TaxesReceivable",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "CODA_TwoCustomerMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Two Customer [Member]"
       }
      }
     },
     "localname": "TwoCustomerMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_TwoThousandSeventeenStockIncentivePlanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "2017 Stock Incentive Plan [Member]",
        "label": "2017 Stock Incentive Plan [Member]"
       }
      }
     },
     "localname": "TwoThousandSeventeenStockIncentivePlanMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "CODA_VariousIndividualsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Various Individuals [Member]",
        "label": "Various Individuals [Member]"
       }
      }
     },
     "localname": "VariousIndividualsMember",
     "nsuri": "http://codaoctopusgroup.com/20210731",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r456"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r456"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r455"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r453",
      "r455",
      "r456"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r454"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r462"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r455"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r455"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r457"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r445"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r448"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r461"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r459"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r456"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r455"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r449"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r450"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r444"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r447"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r446"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r451"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r452"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r460"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://codaoctopusgroup.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "srt_AmericasMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Americas [Member]"
       }
      }
     },
     "localname": "AmericasMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_EuropeMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Europe [Member]"
       }
      }
     },
     "localname": "EuropeMember",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MajorCustomersAxis": {
     "auth_ref": [
      "r180",
      "r265",
      "r270",
      "r419"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Customer [Axis]"
       }
      }
     },
     "localname": "MajorCustomersAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_NameOfMajorCustomerDomain": {
     "auth_ref": [
      "r180",
      "r265",
      "r270",
      "r419"
     ],
     "localname": "NameOfMajorCustomerDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ProductOrServiceAxis": {
     "auth_ref": [
      "r176",
      "r265",
      "r268",
      "r370",
      "r416",
      "r417"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Product and Service [Axis]"
       }
      }
     },
     "localname": "ProductOrServiceAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_ProductsAndServicesDomain": {
     "auth_ref": [
      "r176",
      "r265",
      "r268",
      "r370",
      "r416",
      "r417"
     ],
     "localname": "ProductsAndServicesDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_SegmentGeographicalDomain": {
     "auth_ref": [
      "r177",
      "r178",
      "r265",
      "r269",
      "r418",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438",
      "r439",
      "r440",
      "r441",
      "r442"
     ],
     "localname": "SegmentGeographicalDomain",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_StatementGeographicalAxis": {
     "auth_ref": [
      "r177",
      "r178",
      "r265",
      "r269",
      "r418",
      "r429",
      "r434",
      "r435",
      "r436",
      "r437",
      "r438",
      "r439",
      "r440",
      "r441",
      "r442"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Geographical [Axis]"
       }
      }
     },
     "localname": "StatementGeographicalAxis",
     "nsuri": "http://fasb.org/srt/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountingChangesAndErrorCorrectionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Changes and Error Corrections [Abstract]"
       }
      }
     },
     "localname": "AccountingChangesAndErrorCorrectionsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountsPayableAndOtherAccruedLiabilitiesCurrent": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities incurred to vendors for goods and services received, and accrued liabilities classified as other, payable within one year or the normal operating cycle, if longer.",
        "label": "Accrued Expenses and Other Current Liabilities"
       }
      }
     },
     "localname": "AccountsPayableAndOtherAccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsPayableCurrent": {
     "auth_ref": [
      "r38",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accounts Payable"
       }
      }
     },
     "localname": "AccountsPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "auth_ref": [
      "r6",
      "r24",
      "r182",
      "r183"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.",
        "label": "Accounts Receivable, net"
       }
      }
     },
     "localname": "AccountsReceivableNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "auth_ref": [
      "r36",
      "r197"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment",
        "negatedLabel": "Less: accumulated depreciation"
       }
      }
     },
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "auth_ref": [
      "r27",
      "r56",
      "r58",
      "r59",
      "r405",
      "r424",
      "r427"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.",
        "label": "Accumulated Other Comprehensive Loss"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeMember": {
     "auth_ref": [
      "r55",
      "r59",
      "r65",
      "r66",
      "r67",
      "r103",
      "r104",
      "r105",
      "r331",
      "r420",
      "r421",
      "r463"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated increase (decrease) in equity from transactions and other events and circumstances from non-owner sources, attributable to the parent. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.",
        "label": "AOCI Attributable to Parent [Member]"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdditionalPaidInCapitalCommonStock": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.",
        "label": "Additional Paid-in Capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r103",
      "r104",
      "r105",
      "r291",
      "r292",
      "r293",
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.",
        "label": "Additional Paid-in Capital [Member]"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue": {
     "auth_ref": [
      "r278",
      "r279",
      "r296",
      "r297"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.",
        "label": "Stock based compensation"
       }
      }
     },
     "localname": "AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile net income to net cash provided by operating activities:"
       }
      }
     },
     "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AmortizationOfDeferredSalesCommissions": {
     "auth_ref": [
      "r76",
      "r90"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of expense recognized in the current period for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.",
        "label": "Amortization expense related to deferred commissions"
       }
      }
     },
     "localname": "AmortizationOfDeferredSalesCommissions",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/RevenueRecognitionDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ArrangementsAndNonarrangementTransactionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations."
       }
      }
     },
     "localname": "ArrangementsAndNonarrangementTransactionsMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r97",
      "r158",
      "r165",
      "r172",
      "r187",
      "r204",
      "r205",
      "r206",
      "r207",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r328",
      "r332",
      "r343",
      "r365",
      "r367",
      "r388",
      "r403"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets",
        "periodEndLabel": "Total Assets",
        "totalLabel": "Total Assets"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ASSETS"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r8",
      "r10",
      "r54",
      "r97",
      "r187",
      "r204",
      "r205",
      "r206",
      "r207",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r328",
      "r332",
      "r343",
      "r365",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets, Current",
        "totalLabel": "Total Current Assets"
       }
      }
     },
     "localname": "AssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CURRENT ASSETS"
       }
      }
     },
     "localname": "AssetsCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_BasisOfAccounting": {
     "auth_ref": [
      "r102"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).",
        "label": "BASIS OF PRESENTATION"
       }
      }
     },
     "localname": "BasisOfAccounting",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BasisOfPresentation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BuildingMember": {
     "auth_ref": [
      "r196"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Facility held for productive use including, but not limited to, office, production, storage and distribution facilities.",
        "label": "Building [Member]"
       }
      }
     },
     "localname": "BuildingMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r4",
      "r34",
      "r92"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash"
       }
      }
     },
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations": {
     "auth_ref": [
      "r84",
      "r92",
      "r94"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations",
        "periodEndLabel": "CASH AT THE END OF THE PERIOD",
        "periodStartLabel": "CASH AT THE BEGINNING OF THE PERIOD"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r84",
      "r348"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "totalLabel": "NET INCREASE IN CASH"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommonStockCapitalSharesReservedForFutureIssuance": {
     "auth_ref": [
      "r47"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate number of common shares reserved for future issuance.",
        "label": "Common stock shares reserved for future issuance"
       }
      }
     },
     "localname": "CommonStockCapitalSharesReservedForFutureIssuance",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r103",
      "r104",
      "r335"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock that is subordinate to all other stock of the issuer.",
        "label": "Common Stock [Member]"
       }
      }
     },
     "localname": "CommonStockMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r23"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of common stock.",
        "label": "Common stock, par value"
       }
      }
     },
     "localname": "CommonStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r23"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.",
        "label": "Common stock, shares authorized"
       }
      }
     },
     "localname": "CommonStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r23"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.",
        "label": "Common stock, shares issued"
       }
      }
     },
     "localname": "CommonStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r23",
      "r248"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.",
        "label": "Common stock, shares outstanding"
       }
      }
     },
     "localname": "CommonStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheetsParenthetical"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r23",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Common Stock, $.001 par value; 150,000,000 shares authorized, 10,857,195 shares issued and outstanding as of July 31, 2021 and 10,751,881 shares issued and outstanding as of October 31, 2020, respectively"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "auth_ref": [
      "r61",
      "r63",
      "r64",
      "r72",
      "r395",
      "r411"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive Income (Loss), Net of Tax, Attributable to Parent",
        "totalLabel": "COMPREHENSIVE INCOME"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConcentrationRiskBenchmarkDomain": {
     "auth_ref": [
      "r141",
      "r142",
      "r180",
      "r340",
      "r341",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The denominator in a calculation of a disclosed concentration risk percentage."
       }
      }
     },
     "localname": "ConcentrationRiskBenchmarkDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ConcentrationRiskByBenchmarkAxis": {
     "auth_ref": [
      "r141",
      "r142",
      "r180",
      "r340",
      "r341",
      "r428",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by benchmark of concentration risk.",
        "label": "Concentration Risk Benchmark [Axis]"
       }
      }
     },
     "localname": "ConcentrationRiskByBenchmarkAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ConcentrationRiskByTypeAxis": {
     "auth_ref": [
      "r141",
      "r142",
      "r180",
      "r340",
      "r341",
      "r428",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.",
        "label": "Concentration Risk Type [Axis]"
       }
      }
     },
     "localname": "ConcentrationRiskByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative",
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ConcentrationRiskDisclosureTextBlock": {
     "auth_ref": [
      "r144"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.",
        "label": "CONCENTRATIONS"
       }
      }
     },
     "localname": "ConcentrationRiskDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/Concentrations"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConcentrationRiskLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Concentration Risk [Line Items]"
       }
      }
     },
     "localname": "ConcentrationRiskLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ConcentrationRiskPercentage1": {
     "auth_ref": [
      "r141",
      "r142",
      "r180",
      "r340",
      "r341"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the \"benchmark\" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.",
        "label": "Percentage of sales from customers"
       }
      }
     },
     "localname": "ConcentrationRiskPercentage1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ConcentrationRiskTable": {
     "auth_ref": [
      "r137",
      "r141",
      "r142",
      "r143",
      "r340",
      "r342",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Describes the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.",
        "label": "Concentration Risk [Table]"
       }
      }
     },
     "localname": "ConcentrationRiskTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ConcentrationRiskTypeDomain": {
     "auth_ref": [
      "r141",
      "r142",
      "r180",
      "r340",
      "r341",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, identifies the type (for example, asset, liability, net assets, geographic, customer, employees, supplier, lender) of the concentration."
       }
      }
     },
     "localname": "ConcentrationRiskTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative",
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ContractWithCustomerLiabilityCurrent": {
     "auth_ref": [
      "r254",
      "r255",
      "r266"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.",
        "label": "Deferred Revenue",
        "verboseLabel": "Contract with Customer, Liability, Current"
       }
      }
     },
     "localname": "ContractWithCustomerLiabilityCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ContractWithCustomerLiabilityNoncurrent": {
     "auth_ref": [
      "r254",
      "r255",
      "r266"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesNoncurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.",
        "label": "Deferred Revenue, less current portion",
        "verboseLabel": "Contract with Customer, Liability, Noncurrent"
       }
      }
     },
     "localname": "ContractWithCustomerLiabilityNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostOfRevenue": {
     "auth_ref": [
      "r75",
      "r97",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r343"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period.",
        "label": "Cost of Revenues"
       }
      }
     },
     "localname": "CostOfRevenue",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CreditFacilityAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing.",
        "label": "Credit Facility [Axis]"
       }
      }
     },
     "localname": "CreditFacilityAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CreditFacilityDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Type of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing."
       }
      }
     },
     "localname": "CreditFacilityDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CurrentIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r98",
      "r306",
      "r315",
      "r317"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.",
        "label": "Current Income Tax Expense (Benefit)",
        "negatedLabel": "Current Tax Benefit",
        "negatedTerseLabel": "Current Tax (Expense) Benefit"
       }
      }
     },
     "localname": "CurrentIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CustomerConcentrationRiskMember": {
     "auth_ref": [
      "r138",
      "r180"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. The risk is the materially adverse effects of loss of a significant customer.",
        "label": "Customer Concentration Risk [Member]"
       }
      }
     },
     "localname": "CustomerConcentrationRiskMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r95",
      "r221",
      "r222",
      "r223",
      "r224",
      "r225",
      "r226",
      "r227",
      "r232",
      "r239",
      "r240",
      "r242",
      "r247"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.",
        "label": "NOTE PAYABLE"
       }
      }
     },
     "localname": "DebtDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentAxis": {
     "auth_ref": [
      "r18",
      "r19",
      "r20",
      "r96",
      "r101",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r222",
      "r228",
      "r229",
      "r230",
      "r231",
      "r233",
      "r234",
      "r235",
      "r236",
      "r237",
      "r238",
      "r243",
      "r244",
      "r245",
      "r246",
      "r359",
      "r389",
      "r390",
      "r401"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities.",
        "label": "Debt Instrument [Axis]"
       }
      }
     },
     "localname": "DebtInstrumentAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentFrequencyOfPeriodicPayment": {
     "auth_ref": [
      "r46",
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the frequency of periodic payments (monthly, quarterly, annual).",
        "label": "Debt Instrument, Frequency of Periodic Payment"
       }
      }
     },
     "localname": "DebtInstrumentFrequencyOfPeriodicPayment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentInterestRateDuringPeriod": {
     "auth_ref": [
      "r44",
      "r235",
      "r358"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The average effective interest rate during the reporting period.",
        "label": "Debt Instrument, Interest Rate During Period"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateDuringPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Debt Instrument [Line Items]"
       }
      }
     },
     "localname": "DebtInstrumentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "auth_ref": [
      "r45",
      "r218",
      "r338"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.",
        "label": "Debt Instrument, Maturity Date"
       }
      }
     },
     "localname": "DebtInstrumentMaturityDate",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails"
     ],
     "xbrltype": "dateItemType"
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "auth_ref": [
      "r46",
      "r96",
      "r101",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r222",
      "r228",
      "r229",
      "r230",
      "r231",
      "r233",
      "r234",
      "r235",
      "r236",
      "r237",
      "r238",
      "r243",
      "r244",
      "r245",
      "r246",
      "r359"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "localname": "DebtInstrumentNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentPeriodicPayment": {
     "auth_ref": [
      "r46",
      "r399"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the required periodic payments including both interest and principal payments.",
        "label": "Debt Instrument, Periodic Payment"
       }
      }
     },
     "localname": "DebtInstrumentPeriodicPayment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentTable": {
     "auth_ref": [
      "r46",
      "r96",
      "r101",
      "r215",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r222",
      "r228",
      "r229",
      "r230",
      "r231",
      "r233",
      "r234",
      "r235",
      "r236",
      "r237",
      "r238",
      "r241",
      "r243",
      "r244",
      "r245",
      "r246",
      "r249",
      "r250",
      "r251",
      "r252",
      "r357",
      "r358",
      "r359",
      "r360",
      "r400"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to long-term debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer.",
        "label": "Schedule of Long-term Debt Instruments [Table]"
       }
      }
     },
     "localname": "DebtInstrumentTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]"
       }
      }
     },
     "localname": "DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredIncomeTaxAssetsNet": {
     "auth_ref": [
      "r299",
      "r300"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_OtherAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.",
        "label": "Deferred Tax Asset"
       }
      }
     },
     "localname": "DeferredIncomeTaxAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r90",
      "r98",
      "r307",
      "r315",
      "r316",
      "r317"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeTaxExpenseBenefit",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred income taxes",
        "negatedLabel": "Deferred Tax Expense",
        "negatedTerseLabel": "Deferred Tax (Expense) Benefit"
       }
      }
     },
     "localname": "DeferredIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepositsAssetsCurrent": {
     "auth_ref": [
      "r37"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_OtherAssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.",
        "label": "Deposits"
       }
      }
     },
     "localname": "DepositsAssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationAndAmortization": {
     "auth_ref": [
      "r90",
      "r195"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.",
        "label": "Depreciation and amortization"
       }
      }
     },
     "localname": "DepreciationAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r90",
      "r153"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.",
        "label": "Depreciation and Amortization"
       }
      }
     },
     "localname": "DepreciationDepletionAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EarningsPerShareAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NET INCOME PER SHARE:",
        "verboseLabel": "Earnings Per Share [Abstract]"
       }
      }
     },
     "localname": "EarningsPerShareAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_EarningsPerShareBasic": {
     "auth_ref": [
      "r73",
      "r112",
      "r113",
      "r114",
      "r115",
      "r116",
      "r123",
      "r125",
      "r127",
      "r128",
      "r129",
      "r133",
      "r134",
      "r336",
      "r337",
      "r396",
      "r412"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.",
        "label": "Basic"
       }
      }
     },
     "localname": "EarningsPerShareBasic",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerShareBasicAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net income (Loss) per share"
       }
      }
     },
     "localname": "EarningsPerShareBasicAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "WEIGHTED AVERAGE SHARES:"
       }
      }
     },
     "localname": "EarningsPerShareBasicAndDilutedOtherDisclosuresAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_EarningsPerShareDiluted": {
     "auth_ref": [
      "r73",
      "r112",
      "r113",
      "r114",
      "r115",
      "r116",
      "r125",
      "r127",
      "r128",
      "r129",
      "r133",
      "r134",
      "r336",
      "r337",
      "r396",
      "r412"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.",
        "label": "Diluted"
       }
      }
     },
     "localname": "EarningsPerShareDiluted",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerShareTextBlock": {
     "auth_ref": [
      "r130",
      "r131",
      "r132",
      "r135"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for earnings per share.",
        "label": "EARNINGS PER COMMON SHARE"
       }
      }
     },
     "localname": "EarningsPerShareTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/EarningsPerCommonShare"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations": {
     "auth_ref": [
      "r348"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 4.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "EFFECT OF CURRENCY TRANSLATION ON CHANGES IN CASH"
       }
      }
     },
     "localname": "EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r0",
      "r65",
      "r66",
      "r67",
      "r103",
      "r104",
      "r105",
      "r109",
      "r117",
      "r119",
      "r136",
      "r188",
      "r248",
      "r253",
      "r291",
      "r292",
      "r293",
      "r308",
      "r309",
      "r335",
      "r349",
      "r350",
      "r351",
      "r352",
      "r353",
      "r354",
      "r420",
      "r421",
      "r422",
      "r463"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "localname": "EquityComponentDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_FairValueDisclosuresAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Fair Value Disclosures [Abstract]"
       }
      }
     },
     "localname": "FairValueDisclosuresAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_FairValueDisclosuresTextBlock": {
     "auth_ref": [
      "r339"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.",
        "label": "FAIR VALUE OF FINANCIAL INSTRUMENTS"
       }
      }
     },
     "localname": "FairValueDisclosuresTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/FairValueOfFinancialInstruments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ForeignCurrencyAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Foreign Currency [Abstract]"
       }
      }
     },
     "localname": "ForeignCurrencyAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_ForeignCurrencyDisclosureTextBlock": {
     "auth_ref": [
      "r347",
      "r355",
      "r356"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items.",
        "label": "FOREIGN CURRENCY TRANSLATION"
       }
      }
     },
     "localname": "ForeignCurrencyDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ForeignCurrencyTranslation"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GeographicConcentrationRiskMember": {
     "auth_ref": [
      "r140",
      "r430"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the percentage that a specified dollar value on the balance sheet or income statement in the period from one or more specified geographic areas is to a corresponding consolidated, segment, or product line amount. Risk is the materially adverse effects of economic decline or antagonistic political actions resulting in loss of assets, sales volume, labor supply, or source of materials and supplies in a US state or a specified country, continent, or region such as EMEA (Europe, Middle East, Africa).",
        "label": "Geographic Concentration Risk [Member]"
       }
      }
     },
     "localname": "GeographicConcentrationRiskMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_GrossProfit": {
     "auth_ref": [
      "r74",
      "r97",
      "r158",
      "r164",
      "r168",
      "r171",
      "r174",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r343"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.",
        "label": "Gross Profit",
        "totalLabel": "Gross Profit"
       }
      }
     },
     "localname": "GrossProfit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "auth_ref": [
      "r69",
      "r158",
      "r164",
      "r168",
      "r171",
      "r174",
      "r386",
      "r392",
      "r397",
      "r413"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "totalLabel": "INCOME BEFORE INCOME TAX EXPENSE"
       }
      }
     },
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "localname": "IncomeTaxDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "auth_ref": [
      "r99",
      "r302",
      "r303",
      "r304",
      "r313",
      "r318",
      "r322",
      "r323",
      "r324"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.",
        "label": "INCOME TAXES"
       }
      }
     },
     "localname": "IncomeTaxDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/IncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r100",
      "r118",
      "r119",
      "r156",
      "r301",
      "r314",
      "r320",
      "r414"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Income Tax Expense (Benefit)",
        "negatedTotalLabel": "Total Income Tax Benefit (Expense)"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefitContinuingOperationsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "INCOME TAX BENEFIT (EXPENSE)"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefitContinuingOperationsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "auth_ref": [
      "r93"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.",
        "label": "Cash paid for taxes"
       }
      }
     },
     "localname": "IncomeTaxesPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in obligations incurred but not paid, and operating obligations classified as other.",
        "label": "Accounts payable and other current liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayableAndOtherOperatingLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.",
        "label": "Increase (Decrease) in Accounts Receivable",
        "negatedLabel": "Accounts receivable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInContractWithCustomerAsset": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.",
        "label": "Increase (Decrease) in Contract with Customer, Asset",
        "negatedLabel": "Unbilled receivables"
       }
      }
     },
     "localname": "IncreaseDecreaseInContractWithCustomerAsset",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInContractWithCustomerLiability": {
     "auth_ref": [
      "r89",
      "r368"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in obligation to transfer good or service to customer for which consideration has been received or is receivable.",
        "label": "Deferred revenue"
       }
      }
     },
     "localname": "IncreaseDecreaseInContractWithCustomerLiability",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInInventories": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.",
        "label": "Increase (Decrease) in Inventories",
        "negatedLabel": "Inventory"
       }
      }
     },
     "localname": "IncreaseDecreaseInInventories",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "(Increase) decrease in operating assets:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingAssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingLiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (decrease) in operating liabilities:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingLiabilitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherCurrentAssets": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in current assets classified as other.",
        "label": "Increase (Decrease) in Other Current Assets",
        "negatedLabel": "Other current assets"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherCurrentAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInPrepaidExpense": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.",
        "label": "Increase (Decrease) in Prepaid Expense",
        "negatedLabel": "Prepaid expenses"
       }
      }
     },
     "localname": "IncreaseDecreaseInPrepaidExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IntangibleAssetsNetIncludingGoodwill": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_OtherAssets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance.",
        "label": "Goodwill and Other Intangibles, net"
       }
      }
     },
     "localname": "IntangibleAssetsNetIncludingGoodwill",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseOther": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 3.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": -1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 3.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest expense classified as other.",
        "label": "Interest Expense, Other",
        "negatedLabel": "Interest Expense",
        "negatedTerseLabel": "Interest (Expense)"
       }
      }
     },
     "localname": "InterestExpenseOther",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPaidNet": {
     "auth_ref": [
      "r83",
      "r87",
      "r93"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.",
        "label": "Cash paid for interest"
       }
      }
     },
     "localname": "InterestPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory Disclosure [Abstract]"
       }
      }
     },
     "localname": "InventoryDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_InventoryDisclosureTextBlock": {
     "auth_ref": [
      "r191"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.",
        "label": "INVENTORY"
       }
      }
     },
     "localname": "InventoryDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/Inventory"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_InventoryFinishedGoods": {
     "auth_ref": [
      "r49"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails": {
       "order": 3.0,
       "parentTag": "us-gaap_InventoryNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.",
        "label": "Finished goods"
       }
      }
     },
     "localname": "InventoryFinishedGoods",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryNet": {
     "auth_ref": [
      "r5",
      "r52",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.",
        "label": "Inventory",
        "totalLabel": "Total Inventory"
       }
      }
     },
     "localname": "InventoryNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryRawMaterialsAndSupplies": {
     "auth_ref": [
      "r51"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_InventoryNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed.",
        "label": "Raw materials and parts"
       }
      }
     },
     "localname": "InventoryRawMaterialsAndSupplies",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryWorkInProcess": {
     "auth_ref": [
      "r50"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_InventoryNet",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.",
        "label": "Work in progress"
       }
      }
     },
     "localname": "InventoryWorkInProcess",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfComponentsOfInventoryDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LandMember": {
     "auth_ref": [
      "r268"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Part of earth's surface not covered by water.",
        "label": "Land [Member]"
       }
      }
     },
     "localname": "LandMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r42",
      "r97",
      "r166",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r329",
      "r332",
      "r333",
      "r343",
      "r365",
      "r366"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.",
        "label": "Liabilities",
        "periodEndLabel": "Total Liabilities",
        "totalLabel": "Total Liabilities"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r30",
      "r97",
      "r187",
      "r343",
      "r367",
      "r391",
      "r407"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.",
        "label": "Liabilities and Equity",
        "totalLabel": "Total Liabilities and Stockholders\u2019 Equity"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LIABILITIES AND STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r43",
      "r97",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r329",
      "r332",
      "r333",
      "r343",
      "r365",
      "r366",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.",
        "label": "Liabilities, Current",
        "totalLabel": "Total Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CURRENT LIABILITIES"
       }
      }
     },
     "localname": "LiabilitiesCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesNoncurrent": {
     "auth_ref": [
      "r12",
      "r13",
      "r14",
      "r20",
      "r21",
      "r97",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r329",
      "r332",
      "r333",
      "r343",
      "r365",
      "r366"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer.",
        "label": "Liabilities, Noncurrent",
        "totalLabel": "Total Long Term Liabilities"
       }
      }
     },
     "localname": "LiabilitiesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesNoncurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LONG TERM LIABILITIES"
       }
      }
     },
     "localname": "LiabilitiesNoncurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LineOfCreditFacilityLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Line of Credit Facility [Line Items]"
       }
      }
     },
     "localname": "LineOfCreditFacilityLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Maximum amount borrowed under the credit facility at any time during the period.",
        "label": "Line of Credit Facility, Maximum Amount Outstanding During Period"
       }
      }
     },
     "localname": "LineOfCreditFacilityMaximumAmountOutstandingDuringPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity": {
     "auth_ref": [
      "r39"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.",
        "label": "Line of Credit Facility, Maximum Borrowing Capacity"
       }
      }
     },
     "localname": "LineOfCreditFacilityMaximumBorrowingCapacity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LineOfCreditFacilityTable": {
     "auth_ref": [
      "r39",
      "r96"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line.",
        "label": "Line of Credit Facility [Table]"
       }
      }
     },
     "localname": "LineOfCreditFacilityTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LongTermNotesPayable": {
     "auth_ref": [
      "r46"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesNoncurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.",
        "label": "Note Payable, less current portion",
        "verboseLabel": "Total Long Term Notes Payable"
       }
      }
     },
     "localname": "LongTermNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongtermDebtTypeAxis": {
     "auth_ref": [
      "r46"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-term debt.",
        "label": "Long-term Debt, Type [Axis]"
       }
      }
     },
     "localname": "LongtermDebtTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LongtermDebtTypeDomain": {
     "auth_ref": [
      "r46",
      "r203"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Type of long-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer."
       }
      }
     },
     "localname": "LongtermDebtTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r84"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "totalLabel": "Net Cash Provided by Financing Activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM FINANCING ACTIVITIES"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r84"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "totalLabel": "Net Cash Used in Investing Activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM INVESTING ACTIVITIES"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r84",
      "r88",
      "r91"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "totalLabel": "Net Cash Provided by Operating Activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM OPERATING ACTIVITIES"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r3",
      "r60",
      "r62",
      "r67",
      "r70",
      "r91",
      "r97",
      "r108",
      "r112",
      "r113",
      "r114",
      "r115",
      "r118",
      "r119",
      "r126",
      "r158",
      "r164",
      "r168",
      "r171",
      "r174",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r337",
      "r343",
      "r393",
      "r409"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      },
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.",
        "label": "Net Income",
        "terseLabel": "Net Income (Loss)",
        "totalLabel": "NET INCOME",
        "verboseLabel": "Net income"
       }
      }
     },
     "localname": "NetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows",
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock": {
     "auth_ref": [
      "r1",
      "r106",
      "r107",
      "r110",
      "r111",
      "r120",
      "r121",
      "r122",
      "r185",
      "r186",
      "r189",
      "r190",
      "r272",
      "r273",
      "r274",
      "r275",
      "r294",
      "r310",
      "r311",
      "r312",
      "r334",
      "r344",
      "r345",
      "r346",
      "r361",
      "r371",
      "r372",
      "r373",
      "r423",
      "r424",
      "r425",
      "r426",
      "r427",
      "r464"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.",
        "label": "RECENT ACCOUNTING PRONOUNCEMENTS"
       }
      }
     },
     "localname": "NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/RecentAccountingPronouncements"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NonoperatingIncomeExpense": {
     "auth_ref": [
      "r78"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).",
        "label": "Nonoperating Income (Expense)",
        "totalLabel": "Total Other Income (Expense)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OTHER INCOME (EXPENSE)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpenseAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NotesPayable": {
     "auth_ref": [
      "r20",
      "r390",
      "r404"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.",
        "label": "Total"
       }
      }
     },
     "localname": "NotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NotesPayableCurrent": {
     "auth_ref": [
      "r41"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.",
        "label": "Note Payable",
        "negatedLabel": "Less: current portion"
       }
      }
     },
     "localname": "NotesPayableCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NumberOfReportableSegments": {
     "auth_ref": [
      "r146"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements.",
        "label": "Number of reportable segments"
       }
      }
     },
     "localname": "NumberOfReportableSegments",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/SegmentAnalysisDetailsNarrative"
     ],
     "xbrltype": "integerItemType"
    },
    "us-gaap_OperatingExpenses": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.",
        "label": "Operating Expenses",
        "totalLabel": "Total Operating Expenses"
       }
      }
     },
     "localname": "OperatingExpenses",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OPERATING EXPENSES"
       }
      }
     },
     "localname": "OperatingExpensesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r158",
      "r164",
      "r168",
      "r171",
      "r174"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net result for the period of deducting operating expenses from operating revenues.",
        "label": "Operating Income (Loss)",
        "totalLabel": "INCOME FROM OPERATIONS"
       }
      }
     },
     "localname": "OperatingIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLossCarryforwards": {
     "auth_ref": [
      "r305"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.",
        "label": "Net operating loss"
       }
      }
     },
     "localname": "OperatingLossCarryforwards",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherAssets": {
     "auth_ref": [
      "r17",
      "r387",
      "r402"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of assets classified as other.",
        "label": "Other Assets",
        "totalLabel": "Total Other Assets"
       }
      }
     },
     "localname": "OtherAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherAssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "OTHER ASSETS"
       }
      }
     },
     "localname": "OtherAssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherAssetsCurrent": {
     "auth_ref": [
      "r53",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 6.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current assets classified as other.",
        "label": "Other Current Assets",
        "totalLabel": "Total Other Current Assets"
       }
      }
     },
     "localname": "OtherAssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/SummaryOfOtherCurrentAssetsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent": {
     "auth_ref": [
      "r326",
      "r327",
      "r330"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 3.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to parent entity.",
        "label": "Foreign Currency Translation Adjustment",
        "verboseLabel": "Foreign currency translation adjustment"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPortionAttributableToParent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherComprehensiveIncomeLossTax": {
     "auth_ref": [
      "r57",
      "r65",
      "r71",
      "r301",
      "r319",
      "r321",
      "r349",
      "r352",
      "r354",
      "r394",
      "r410"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of tax expense (benefit) allocated to other comprehensive income (loss).",
        "label": "Other Comprehensive Income"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeLossTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherCurrentAssetsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for other current assets.",
        "label": "OTHER CURRENT ASSETS"
       }
      }
     },
     "localname": "OtherCurrentAssetsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/OtherCurrentAssets"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_OtherIncome": {
     "auth_ref": [
      "r415"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue and income classified as other.",
        "label": "Other Income"
       }
      }
     },
     "localname": "OtherIncome",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForProceedsFromProductiveAssets": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net cash outflow or inflow from purchases, sales and disposals of property, plant and equipment and other productive assets, including intangibles.",
        "label": "Purchases of Long-lived Assets"
       }
      }
     },
     "localname": "PaymentsForProceedsFromProductiveAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireIntangibleAssets": {
     "auth_ref": [
      "r80"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.",
        "label": "Payments to Acquire Intangible Assets",
        "negatedLabel": "Purchases of other intangible assets"
       }
      }
     },
     "localname": "PaymentsToAcquireIntangibleAssets",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "auth_ref": [
      "r80"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "negatedLabel": "Purchases of property and equipment"
       }
      }
     },
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PlanNameAxis": {
     "auth_ref": [
      "r281",
      "r290"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by plan name for share-based payment arrangement.",
        "label": "Plan Name [Axis]"
       }
      }
     },
     "localname": "PlanNameAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PlanNameDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Plan name for share-based payment arrangement."
       }
      }
     },
     "localname": "PlanNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PrepaidExpenseCurrent": {
     "auth_ref": [
      "r7",
      "r9",
      "r192",
      "r193"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 5.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.",
        "label": "Prepaid Expenses"
       }
      }
     },
     "localname": "PrepaidExpenseCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromCustomers": {
     "auth_ref": [
      "r85"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash receipts from customers during the current period which are usually for sales of goods and services.",
        "label": "Revenue from customer"
       }
      }
     },
     "localname": "ProceedsFromCustomers",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromLoanOriginations1": {
     "auth_ref": [
      "r79"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash inflow associated with loan origination (the process when securing a mortgage for a piece of real property) or lease origination.",
        "label": "Proceeds from Loan Originations"
       }
      }
     },
     "localname": "ProceedsFromLoanOriginations1",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromLoans": {
     "auth_ref": [
      "r86"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash received from principal payments made on loans related to operating activities.",
        "label": "Proceeds from Loans",
        "verboseLabel": "Proceeds from loans"
       }
      }
     },
     "localname": "ProceedsFromLoans",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromNotesPayable": {
     "auth_ref": [
      "r81"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from a borrowing supported by a written promise to pay an obligation.",
        "label": "Proceeds from loans"
       }
      }
     },
     "localname": "ProceedsFromNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProductConcentrationRiskMember": {
     "auth_ref": [
      "r139"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the percentage that revenues during the period from a specified product are to a specified benchmark, such as total net revenues, segment revenues or product line revenues. May also reflect the percentage contribution the product made to operating results. Risk is materially adverse effects of a loss of sales of a significant product or line of products, which could occur upon loss of rights to sell, distribute or license others; loss of patent or copyright protection; or technological obsolescence.",
        "label": "Product Concentration Risk [Member]"
       }
      }
     },
     "localname": "ProductConcentrationRiskMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "auth_ref": [
      "r36",
      "r198"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale.",
        "label": "Long-Lived Tangible Asset [Axis]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "auth_ref": [
      "r200",
      "r431",
      "r432",
      "r433"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "Property, Plant and Equipment Disclosure [Text Block]",
        "verboseLabel": "FIXED ASSETS"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/FixedAssets"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "auth_ref": [
      "r35",
      "r196"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property and equipment, gross"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentGross",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Property, Plant and Equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r15",
      "r16",
      "r198",
      "r367",
      "r398",
      "r408"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property and Equipment, net",
        "verboseLabel": "Total Property and Equipment, net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNet",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNetAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "FIXED ASSETS"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNetAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r15",
      "r198"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "SCHEDULE OF PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/FixedAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "auth_ref": [
      "r15",
      "r196"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ReinsuranceRetentionPolicyAmountRetained": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stated amount that is the upper retention limit per entity policy.",
        "label": "Reinsurance Retention Policy, Amount Retained",
        "negatedLabel": "Reinsurance Retention Policy, Amount Retained"
       }
      }
     },
     "localname": "ReinsuranceRetentionPolicyAmountRetained",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/IncomeTaxesDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RelatedPartyDomain": {
     "auth_ref": [
      "r277",
      "r362",
      "r363"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests."
       }
      }
     },
     "localname": "RelatedPartyDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": {
     "auth_ref": [
      "r277",
      "r362",
      "r364",
      "r374",
      "r375",
      "r376",
      "r377",
      "r378",
      "r379",
      "r380",
      "r381",
      "r382",
      "r383",
      "r384",
      "r385"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.",
        "label": "Related Party [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsByRelatedPartyAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RepaymentsOfLongTermDebt": {
     "auth_ref": [
      "r82"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.",
        "label": "Repayments of Long-term Debt",
        "negatedLabel": "Repayment of notes"
       }
      }
     },
     "localname": "RepaymentsOfLongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpense": {
     "auth_ref": [
      "r298",
      "r369",
      "r443"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.",
        "label": "Research &amp; Development"
       }
      }
     },
     "localname": "ResearchAndDevelopmentExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r26",
      "r253",
      "r295",
      "r367",
      "r406",
      "r423",
      "r427"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Accumulated Deficit"
       }
      }
     },
     "localname": "RetainedEarningsAccumulatedDeficit",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r0",
      "r103",
      "r104",
      "r105",
      "r109",
      "r117",
      "r119",
      "r188",
      "r291",
      "r292",
      "r293",
      "r308",
      "r309",
      "r335",
      "r420",
      "r422"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings [Member]"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue from Contract with Customer [Abstract]"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax": {
     "auth_ref": [
      "r149",
      "r150",
      "r163",
      "r169",
      "r170",
      "r176",
      "r177",
      "r180",
      "r264",
      "r265",
      "r370"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 1.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 1.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.",
        "label": "Net Revenues",
        "verboseLabel": "Revenues from External Customers"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerExcludingAssessedTax",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RevenueFromContractWithCustomerTextBlock": {
     "auth_ref": [
      "r256",
      "r257",
      "r258",
      "r259",
      "r260",
      "r261",
      "r262",
      "r263",
      "r267",
      "r276"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.",
        "label": "CONTRACTS IN PROGRESS"
       }
      }
     },
     "localname": "RevenueFromContractWithCustomerTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ContractsInProgress"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RevenueFromRightsConcentrationRiskMember": {
     "auth_ref": [
      "r139"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the percentage that license fee or royalty revenues during the period from other parties from use of a specified patent, trademark, or other form of right granted to such parties are to a specified benchmark, such as total license fees, total revenues, segment revenues or product line revenues. May also reflect the percentage contribution the revenue made to operating results. Risk is materially adverse effects of a loss of such revenues, which could occur upon loss of rights to sell, distribute or license others; loss of patent or copyright protection; or technological obsolescence.",
        "label": "Revenue from Rights Concentration Risk [Member]"
       }
      }
     },
     "localname": "RevenueFromRightsConcentrationRiskMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_Revenues": {
     "auth_ref": [
      "r68",
      "r97",
      "r149",
      "r150",
      "r163",
      "r169",
      "r170",
      "r176",
      "r177",
      "r180",
      "r187",
      "r204",
      "r205",
      "r206",
      "r208",
      "r209",
      "r210",
      "r211",
      "r212",
      "r213",
      "r214",
      "r343",
      "r397"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).",
        "label": "Total Revenues"
       }
      }
     },
     "localname": "Revenues",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RisksAndUncertaintiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Risks and Uncertainties [Abstract]"
       }
      }
     },
     "localname": "RisksAndUncertaintiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SalesRevenueNetMember": {
     "auth_ref": [
      "r141",
      "r180"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Revenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.",
        "label": "Revenue Benchmark [Member]"
       }
      }
     },
     "localname": "SalesRevenueNetMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ConcentrationsDetailsNarrative"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ScheduleOfCapitalizationLongtermDebtLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Schedule of Capitalization, Long-term Debt [Line Items]"
       }
      }
     },
     "localname": "ScheduleOfCapitalizationLongtermDebtLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfDebtTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.",
        "label": "SCHEDULE OF NOTE PAYABLE"
       }
      }
     },
     "localname": "ScheduleOfDebtTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock": {
     "auth_ref": [
      "r129"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.",
        "label": "SCHEDULE OF EARNINGS PER SHARE BASIC AND DILUTED"
       }
      }
     },
     "localname": "ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/EarningsPerCommonShareTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfInventoryCurrentTableTextBlock": {
     "auth_ref": [
      "r11",
      "r31",
      "r32",
      "r33"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.",
        "label": "SCHEDULE OF COMPONENTS OF INVENTORY"
       }
      }
     },
     "localname": "ScheduleOfInventoryCurrentTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/InventoryTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfOtherCurrentAssetsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the carrying amounts of other current assets.",
        "label": "SUMMARY OF OTHER CURRENT ASSETS"
       }
      }
     },
     "localname": "ScheduleOfOtherCurrentAssetsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/OtherCurrentAssetsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "auth_ref": [
      "r36",
      "r198"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "Property, Plant and Equipment [Table]"
       }
      }
     },
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfPropertyAndEquipmentDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.",
        "label": "SCHEDULE OF DISAGGREGATE OF REVENUE FROM CONTRACTS FOR SALE WITH CUSTOMERS BY GEOGRAPHIC LOCATION"
       }
      }
     },
     "localname": "ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/SegmentAnalysisTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable": {
     "auth_ref": [
      "r158",
      "r161",
      "r167",
      "r194"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table disclosing the profit or loss and total assets for each reportable segment of the entity. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.",
        "label": "Schedule of Segment Reporting Information, by Segment [Table]"
       }
      }
     },
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock": {
     "auth_ref": [
      "r158",
      "r161",
      "r167",
      "r194"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.",
        "label": "SCHEDULE OF SEGMENT REPORTING INFORMATION"
       }
      }
     },
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/SegmentAnalysisTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable": {
     "auth_ref": [
      "r281",
      "r290"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about share-based payment arrangement.",
        "label": "Schedule of Share-based Compensation Arrangements by Share-based Payment Award [Table]"
       }
      }
     },
     "localname": "ScheduleOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "auth_ref": [
      "r40"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.",
        "label": "Schedule of Short-term Debt [Table]"
       }
      }
     },
     "localname": "ScheduleOfShortTermDebtTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/PayrollProtectionProgramDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SecuredDebtMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collateralized debt obligation backed by, for example, but not limited to, pledge, mortgage or other lien on the entity's assets.",
        "label": "Secured Debt [Member]"
       }
      }
     },
     "localname": "SecuredDebtMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfNotePayableDetailsParenthetical"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SegmentDomain": {
     "auth_ref": [
      "r145",
      "r149",
      "r150",
      "r151",
      "r152",
      "r153",
      "r154",
      "r155",
      "r156",
      "r157",
      "r158",
      "r159",
      "r160",
      "r163",
      "r164",
      "r165",
      "r166",
      "r168",
      "r169",
      "r170",
      "r171",
      "r172",
      "r174",
      "r180",
      "r201",
      "r202",
      "r416"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity."
       }
      }
     },
     "localname": "SegmentDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SegmentReportingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segment Reporting [Abstract]"
       }
      }
     },
     "localname": "SegmentReportingAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SegmentReportingDisclosureTextBlock": {
     "auth_ref": [
      "r145",
      "r147",
      "r148",
      "r158",
      "r162",
      "r168",
      "r172",
      "r173",
      "r174",
      "r175",
      "r176",
      "r179",
      "r180",
      "r181"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.",
        "label": "SEGMENT ANALYSIS"
       }
      }
     },
     "localname": "SegmentReportingDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/SegmentAnalysis"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SegmentReportingInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Segment Reporting Information [Line Items]"
       }
      }
     },
     "localname": "SegmentReportingInformationLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SellingGeneralAndAdministrativeExpense": {
     "auth_ref": [
      "r77"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      },
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.",
        "label": "Selling, General &amp; Administrative"
       }
      }
     },
     "localname": "SellingGeneralAndAdministrativeExpense",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensation": {
     "auth_ref": [
      "r89"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense for share-based payment arrangement.",
        "label": "Share-based Payment Arrangement, Noncash Expense",
        "verboseLabel": "Stock based compensation"
       }
      }
     },
     "localname": "ShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows",
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod": {
     "auth_ref": [
      "r288"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award [Line Items]"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized": {
     "auth_ref": [
      "r282"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares authorized for issuance under share-based payment arrangement.",
        "label": "Number of shares available under plan"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod": {
     "auth_ref": [
      "r287"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod": {
     "auth_ref": [
      "r286"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.",
        "label": "Number of options lapsed"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod": {
     "auth_ref": [
      "r284"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net number of share options (or share units) granted during the period.",
        "label": "Number of options granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber": {
     "auth_ref": [
      "r283",
      "r290"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of options outstanding, including both vested and non-vested options.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of options vested.",
        "label": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_SharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued which are neither cancelled nor held in the treasury.",
        "label": "Shares, Outstanding",
        "periodEndLabel": "Balance, shares",
        "periodStartLabel": "Balance, shares"
       }
      }
     },
     "localname": "SharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StatementBusinessSegmentsAxis": {
     "auth_ref": [
      "r2",
      "r145",
      "r149",
      "r150",
      "r151",
      "r152",
      "r153",
      "r154",
      "r155",
      "r156",
      "r157",
      "r158",
      "r159",
      "r160",
      "r163",
      "r164",
      "r165",
      "r166",
      "r168",
      "r169",
      "r170",
      "r171",
      "r172",
      "r174",
      "r180",
      "r194",
      "r199",
      "r201",
      "r202",
      "r416"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by business segments.",
        "label": "Segments [Axis]"
       }
      }
     },
     "localname": "StatementBusinessSegmentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r0",
      "r48",
      "r65",
      "r66",
      "r67",
      "r103",
      "r104",
      "r105",
      "r109",
      "r117",
      "r119",
      "r136",
      "r188",
      "r248",
      "r253",
      "r291",
      "r292",
      "r293",
      "r308",
      "r309",
      "r335",
      "r349",
      "r350",
      "r351",
      "r352",
      "r353",
      "r354",
      "r420",
      "r421",
      "r422",
      "r463"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Statement [Line Items]"
       }
      }
     },
     "localname": "StatementLineItems",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Financial Position [Abstract]"
       }
      }
     },
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r103",
      "r104",
      "r105",
      "r136",
      "r370"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.",
        "label": "Statement [Table]"
       }
      }
     },
     "localname": "StatementTable",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised": {
     "auth_ref": [
      "r22",
      "r23",
      "r248",
      "r253",
      "r285"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of share options (or share units) exercised during the current period.",
        "label": "Stock issued for options exercised, shares",
        "verboseLabel": "Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity",
      "http://codaoctopusgroup.com/role/StockIncentivePlanDetailsNarrative"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "auth_ref": [
      "r22",
      "r23",
      "r253",
      "r280",
      "r289"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).",
        "label": "Employee stock based compensation"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised": {
     "auth_ref": [
      "r48",
      "r248",
      "r253"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued as a result of the exercise of stock options.",
        "label": "Stock issued for options exercised"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueStockOptionsExercised",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r23",
      "r28",
      "r29",
      "r97",
      "r184",
      "r187",
      "r343",
      "r367"
     ],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.",
        "label": "Stockholders' Equity Attributable to Parent",
        "periodEndLabel": "Ending balance, value",
        "periodStartLabel": "Beginning balance, value",
        "totalLabel": "Total Stockholders\u2019 Equity"
       }
      }
     },
     "localname": "StockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/StatementsOfChangesInStockholdersEquity"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "STOCKHOLDERS\u2019 EQUITY"
       }
      }
     },
     "localname": "StockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "SUPPLEMENTAL CASH FLOW INFORMATION"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/StatementsOfCashFlows"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TimingOfTransferOfGoodOrServiceAxis": {
     "auth_ref": [
      "r265",
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by timing of transfer of good or service to customer.",
        "label": "Timing of Transfer of Good or Service [Axis]"
       }
      }
     },
     "localname": "TimingOfTransferOfGoodOrServiceAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TimingOfTransferOfGoodOrServiceDomain": {
     "auth_ref": [
      "r265",
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Timing of transfer of good or service to customer. Includes, but is not limited to, at point in time or over time."
       }
      }
     },
     "localname": "TimingOfTransferOfGoodOrServiceDomain",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TransferredAtPointInTimeMember": {
     "auth_ref": [
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contract with customer in which good or service is transferred at point in time.",
        "label": "Transferred at Point in Time [Member]"
       }
      }
     },
     "localname": "TransferredAtPointInTimeMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TransferredOverTimeMember": {
     "auth_ref": [
      "r271"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contract with customer in which good or service is transferred over time.",
        "label": "Transferred over Time [Member]"
       }
      }
     },
     "localname": "TransferredOverTimeMember",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfDisaggregateOfRevenueFromContractsForSaleWithCustomersByGeographicLocationDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TypeOfArrangementAxis": {
     "auth_ref": [
      "r325"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.",
        "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Axis]"
       }
      }
     },
     "localname": "TypeOfArrangementAxis",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/NotePayableDetailsNarrative",
      "http://codaoctopusgroup.com/role/ScheduleOfSegmentReportingInformationDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_UnbilledReceivablesCurrent": {
     "auth_ref": [],
     "calculation": {
      "http://codaoctopusgroup.com/role/BalanceSheets": {
       "order": 4.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer.",
        "label": "Unbilled Receivables",
        "verboseLabel": "Unbilled receivables"
       }
      }
     },
     "localname": "UnbilledReceivablesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/BalanceSheets",
      "http://codaoctopusgroup.com/role/ContractsInProgressDetailsNarrative"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": {
     "auth_ref": [
      "r124",
      "r129"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.",
        "label": "Diluted outstanding shares",
        "verboseLabel": "Diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberOfDilutedSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": {
     "auth_ref": [
      "r123",
      "r129"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.",
        "label": "Basic weighted average common shares outstanding",
        "verboseLabel": "Basic"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesOutstandingBasic",
     "nsuri": "http://fasb.org/us-gaap/2021-01-31",
     "presentation": [
      "http://codaoctopusgroup.com/role/ScheduleOfEarningsPerShareBasicAndDilutedDetails",
      "http://codaoctopusgroup.com/role/StatementsOfIncomeAndComprehensiveIncome"
     ],
     "xbrltype": "sharesItemType"
    }
   },
   "unitCount": 5
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "105",
   "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695"
  },
  "r1": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "105",
   "URI": "http://asc.fasb.org/extlink&oid=124434974&loc=SL124442142-165695"
  },
  "r10": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6801-107765"
  },
  "r100": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r101": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690"
  },
  "r102": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "http://asc.fasb.org/topic&trid=2122369"
  },
  "r103": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(1)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r11": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(4)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794"
  },
  "r12": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(24))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.M.Q2)",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=122038215&loc=d3e31137-122693"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "http://asc.fasb.org/extlink&oid=122038215&loc=SL108384541-122693"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "250",
   "URI": "http://asc.fasb.org/topic&trid=2122394"
  },
  "r123": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1448-109256"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1505-109256"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1252-109256"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=SL5780133-109256"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125511455&loc=d3e1337-109256"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r13": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(25))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r130": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537"
  },
  "r133": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e3842-109258"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "52",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "http://asc.fasb.org/extlink&oid=125512782&loc=d3e4984-109258"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "260",
   "URI": "http://asc.fasb.org/topic&trid=2144383"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "http://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6327-108592"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592"
  },
  "r14": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(26))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "http://asc.fasb.org/extlink&oid=99393423&loc=d3e6442-108592"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "275",
   "URI": "http://asc.fasb.org/topic&trid=2134479"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8672-108599"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599"
  },
  "r149": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r15": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r150": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r154": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r155": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r156": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r157": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(j)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r158": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599"
  },
  "r159": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599"
  },
  "r16": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(14))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r160": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "26",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r17": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(17))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "34",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599"
  },
  "r18": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "280",
   "URI": "http://asc.fasb.org/topic&trid=2134510"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.E)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "20",
   "Subparagraph": "(d)(1)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124402435&loc=SL124402458-218513"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "20",
   "Subparagraph": "(d)(2)",
   "Topic": "310",
   "URI": "http://asc.fasb.org/extlink&oid=124402435&loc=SL124402458-218513"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "http://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r19": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(20))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "326",
   "URI": "http://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "330",
   "URI": "http://asc.fasb.org/topic&trid=2126998"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=123349782&loc=d3e5879-108316"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "http://asc.fasb.org/extlink&oid=6387103&loc=d3e6435-108320"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "360",
   "URI": "http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230"
  },
  "r2": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760"
  },
  "r20": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(22))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "360",
   "URI": "http://asc.fasb.org/topic&trid=2155823"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.P.4(d))",
   "Topic": "420",
   "URI": "http://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123465755&loc=SL6230698-112601"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r209": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442526-122756"
  },
  "r21": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(23))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=124359900&loc=SL124442552-122756"
  },
  "r215": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r216": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r217": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r218": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r219": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r22": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r220": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r222": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r223": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(i)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r224": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611"
  },
  "r225": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r227": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611"
  },
  "r228": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r229": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r23": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r230": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611"
  },
  "r231": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r232": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r233": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r234": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611"
  },
  "r235": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r236": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r238": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611"
  },
  "r239": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r24": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r240": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r241": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r242": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611"
  },
  "r243": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612"
  },
  "r244": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612"
  },
  "r245": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612"
  },
  "r246": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "http://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612"
  },
  "r247": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "http://asc.fasb.org/topic&trid=2208564"
  },
  "r248": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21463-112644"
  },
  "r249": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21475-112644"
  },
  "r25": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r250": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21506-112644"
  },
  "r251": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21521-112644"
  },
  "r252": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=123467817&loc=d3e21538-112644"
  },
  "r253": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770"
  },
  "r254": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123360276&loc=SL49130531-203044"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123360276&loc=SL49130532-203044"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045"
  },
  "r258": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045"
  },
  "r261": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045"
  },
  "r262": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130556-203045"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130558-203045"
  },
  "r264": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130543-203045"
  },
  "r265": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045"
  },
  "r266": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130549-203045"
  },
  "r267": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123351226&loc=SL49130550-203045"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046"
  },
  "r27": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(4))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123410239&loc=SL49130690-203046-203046"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(g)(2)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(i)(2)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(j)",
   "Topic": "606",
   "URI": "http://asc.fasb.org/extlink&oid=123338486&loc=SL49131195-203048"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "606",
   "URI": "http://asc.fasb.org/topic&trid=49130388"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(n)",
   "Topic": "715",
   "URI": "http://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=123468992&loc=d3e4534-113899"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r28": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)-(ii)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r285": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r286": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(3)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r287": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(4)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r288": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r289": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r29": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(31))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r290": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(g)(1)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r295": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(g)(2)",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=122142933&loc=d3e11149-113907"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "718",
   "URI": "http://asc.fasb.org/extlink&oid=122142933&loc=d3e11178-113907"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "730",
   "URI": "http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e31917-109318"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "205",
   "URI": "http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760"
  },
  "r30": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(32))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123427490&loc=d3e31931-109318"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r307": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r31": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r311": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r312": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(3)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123459177&loc=SL121830611-158277"
  },
  "r313": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r314": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r315": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r316": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.1)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r317": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.2)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817"
  },
  "r318": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.C)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817"
  },
  "r319": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e39076-109324"
  },
  "r32": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(b))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324"
  },
  "r322": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "270",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338"
  },
  "r323": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331"
  },
  "r324": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "740",
   "URI": "http://asc.fasb.org/topic&trid=2144680"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "808",
   "URI": "http://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434"
  },
  "r326": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4569616-111683"
  },
  "r327": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123454820&loc=SL4569643-111683"
  },
  "r328": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r329": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988"
  },
  "r33": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(c))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r330": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(3)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r331": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c),(3)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684"
  },
  "r332": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r333": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "http://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685"
  },
  "r334": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(1)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r335": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r336": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(4)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r337": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)",
   "Topic": "815",
   "URI": "http://asc.fasb.org/extlink&oid=123482062&loc=SL123482106-238011"
  },
  "r338": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(2)",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "820",
   "URI": "http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258"
  },
  "r34": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.1)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611"
  },
  "r342": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611"
  },
  "r343": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612"
  },
  "r344": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497"
  },
  "r345": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497"
  },
  "r346": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(3)",
   "Topic": "825",
   "URI": "http://asc.fasb.org/extlink&oid=123597120&loc=SL121967933-165497"
  },
  "r347": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=124440516&loc=d3e30885-110895"
  },
  "r348": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906"
  },
  "r349": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900"
  },
  "r35": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.13)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r350": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r351": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r352": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r353": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900"
  },
  "r354": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "http://asc.fasb.org/extlink&oid=6897108&loc=SL6897125-166521"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "830",
   "URI": "http://asc.fasb.org/topic&trid=2175825"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28541-108399"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629"
  },
  "r36": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.14)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400"
  },
  "r361": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "848",
   "URI": "http://asc.fasb.org/extlink&oid=122150657&loc=SL122150809-237846"
  },
  "r362": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864"
  },
  "r364": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864"
  },
  "r365": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r366": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765"
  },
  "r367": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "http://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "310",
   "Subparagraph": "(b)",
   "Topic": "912",
   "URI": "http://asc.fasb.org/extlink&oid=123371682&loc=d3e55415-109406"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "730",
   "Topic": "912",
   "URI": "http://asc.fasb.org/extlink&oid=6472174&loc=d3e58812-109433"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.17)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.L)",
   "Topic": "924",
   "URI": "http://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "20",
   "Subparagraph": "(f)(1)",
   "Topic": "926",
   "URI": "http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079"
  },
  "r372": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "20",
   "Subparagraph": "(f)(2)",
   "Topic": "926",
   "URI": "http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079"
  },
  "r373": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "20",
   "Subparagraph": "(f)(3)",
   "Topic": "926",
   "URI": "http://asc.fasb.org/extlink&oid=120154821&loc=SL120154904-197079"
  },
  "r374": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447"
  },
  "r375": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61929-109447"
  },
  "r376": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447"
  },
  "r377": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62059-109447"
  },
  "r378": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447"
  },
  "r379": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62395-109447"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r380": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447"
  },
  "r381": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e62479-109447"
  },
  "r382": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447"
  },
  "r383": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=SL6807758-109447"
  },
  "r384": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(1)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447"
  },
  "r385": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(2)",
   "Topic": "932",
   "URI": "http://asc.fasb.org/extlink&oid=123377692&loc=d3e61872-109447"
  },
  "r386": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "20",
   "Topic": "940",
   "URI": "http://asc.fasb.org/extlink&oid=123384075&loc=d3e41242-110953"
  },
  "r387": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(10))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r388": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(11))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r389": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(13))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(b),22(b))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r390": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(16))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r391": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(23))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878"
  },
  "r392": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(15))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(22))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r394": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(23))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r395": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(26))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r396": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(27))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260"
  },
  "r397": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "235",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884"
  },
  "r398": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630"
  },
  "r399": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Subparagraph": "(c)",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r400": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Topic": "942",
   "URI": "http://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823"
  },
  "r401": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r402": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(10))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r403": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r404": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r405": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(3))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r406": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r407": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r408": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910"
  },
  "r409": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(18))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19,20)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r410": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(19))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r411": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(22))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r412": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(23))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r413": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(8))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r414": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(9))",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r415": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04.4)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263"
  },
  "r416": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4H",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=116884468&loc=SL65671331-158438"
  },
  "r417": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(a)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441"
  },
  "r418": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(b)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441"
  },
  "r419": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13H",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Subparagraph": "(c)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124504033&loc=SL117783719-158441"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r420": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r421": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r422": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r423": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(i)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r424": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(ii)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r425": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(iii)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r426": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(iv)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r427": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641"
  },
  "r428": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "825",
   "Topic": "944",
   "URI": "http://asc.fasb.org/extlink&oid=123600520&loc=SL75241803-196195"
  },
  "r429": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "310",
   "Subparagraph": "(SX 210.12-29(Footnote 4))",
   "Topic": "948",
   "URI": "http://asc.fasb.org/extlink&oid=120402547&loc=d3e617274-123014"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.21)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r430": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Topic": "954",
   "URI": "http://asc.fasb.org/extlink&oid=123364037&loc=d3e3115-115594"
  },
  "r431": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Subparagraph": "(d)",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916"
  },
  "r432": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916"
  },
  "r433": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916"
  },
  "r434": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column B))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r435": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column C))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r436": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column D))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r437": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column E))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r438": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column F))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r439": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column G))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r440": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column H))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r441": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Column I))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r442": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Footnote 2))",
   "Topic": "970",
   "URI": "http://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024"
  },
  "r443": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "985",
   "URI": "http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756"
  },
  "r444": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r445": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r446": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r447": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r448": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r449": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(2))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r450": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r451": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  },
  "r452": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r453": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  },
  "r454": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r455": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r456": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r457": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r458": {
   "Name": "Regulation 12B",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r459": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r460": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r461": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r462": {
   "Name": "Securities Act",
   "Number": "Section",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r463": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Topic": "848"
  },
  "r464": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "848"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.6(a)(1))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.6(a)(3))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.6(a)(4),(5))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r52": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.6(a))",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r53": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.8)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r54": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.9)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682"
  },
  "r55": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669646-108580"
  },
  "r56": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e637-108580"
  },
  "r57": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e640-108580"
  },
  "r58": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e681-108580"
  },
  "r59": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669686-108580"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r61": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669619-108580"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=SL7669625-108580"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124509347&loc=d3e557-108580"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(1))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(10))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r7": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(20))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(21))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(24))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(25))",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.1,2)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r75": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.2)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r76": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.3)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r77": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.4)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.7)",
   "Topic": "220",
   "URI": "http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3179-108585"
  },
  "r8": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3213-108585"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3255-108585"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3291-108585"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3367-108585"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3521-108585"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3536-108585"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r9": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "http://asc.fasb.org/extlink&oid=124098289&loc=d3e6787-107765"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123570139&loc=d3e3044-108585"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=d3e4297-108586"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "http://asc.fasb.org/extlink&oid=123431023&loc=SL98516268-108586"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(c))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(f))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r97": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r98": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  },
  "r99": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Topic": "235",
   "URI": "http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>65
<FILENAME>0001493152-21-022612-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001493152-21-022612-xbrl.zip
M4$L#!!0    ( $HQ+E/3+T[]CPT  %Q\   1    8V]D82TR,#(Q,#<S,2YX
M<V3M7>MSX[81_]S.]']@]:77Z<CR(W>)'3L96J)\G$JB0M*^<[]D8!*2,*9
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ME-P7)9^ZT[<&^KH0S$44>E&XBOF<A?%*C/.DM?WO15LXP$M,HV'(E@,\0W$
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MJSJLLPP%!(%EHW."-EFNS6T#ZV/B^P$V$(\$=S-&O!+W*H(V=&!MU(OML=*
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MBM 01-==+YE6\78&R[E]8T CML[MS*;H63C9;]:1ZFFC/+PO4Y%^6(]9"6*
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MH9W@5>K=*;)'HA6-D'_#JN62-\PC=WL. 'O?CP%4NUL=>%-=C:"%H>L A,P
M4G6S6T0@]QV%. +)BG4[A=K/G]E+TB">3Z-UB.&':W-B3PRG;XS&UL0:3LVI
M[0Q;J%=-+TQ*"Q>J&?[G/L-CZZLUO+/@SZYS,[1;8K>/2)A<^NO,4M^*?#L
MPTK>Y*XHM/VXSWO?M,?&5W, [(/&^_;0''9M<V#8P\ET?'<+ZI^T(0NG+-RO
MMIG+BY(8SMBR;X9&]VX\MH;=>V,Z-H>305NFLWO+EL_NY3Z[]A L9NJ,[]O0
M+7EF-3B%A9("=U<E9=J_6SW#G$RL5L 7[& 5^'R_SZ<S_6*-4\BG[?%K04X(
M00I7L/EAGTUK,K5OS:G5!F_9&G]D;^>O.*K@\L=]+KO.$,9,=SH!XP3/Z]R
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M/!REA1O$,P8^],(5#!T+N)7 E=:L%REY^^ :/R4P%P;N>-90]VS20?AP!;W
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M0LV:M5;0CEP\^R2A'.3MXCMIQY*"X*JZ4BM-28 'W WTPZWNV22,LR'L5Q9
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MI=?8R15&0;H-=03I"XZ[+45EQ26MN N_7DA,A,YTIP(;TYB5.CO^\;>=24[
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M7"0!I2B7R*> F2#FC9W,2G+<(!'=<]@J2JZ>TU,W72H[.+52JK0[\[Q$5I"
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MO@/!^I(.)G+?$G2D+'5W@+0\THX?A,?3(UI=UD'%*O14DH5*C^0!*IL!9H"
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M;J,\QP6L4<+E+D[8_+36G?5!+D4F)]C64Q<!1CI26GV5U"!H7NHF2".M)-H
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MR8Z%J% 6?/>QJV*7D:H+O?T,1)%+" FA_CCDW W_:)<7)$CB8)1&HSP.U!T
M%=)91T!/M>D0R&'>2]W,3:CQ-?@U@YY]U!%'48(G0<Y"SHS6S-=HQAEJL+N1
MA8GP82RA0L(0A8F>,%[@>,0,T.^"S?:/[?]0F0"$5J*:.YF1:A"CZ$_*8:Y:
M#1W)NO608;Q+QT!,6-4NH7SK8X4^[_QI$Q>$'YA3NQ(YSID7T=%L'(@,Y%T
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MU]]#8,"Z%HB2;E\D A"44%3LE&(I#6K-<!.O@OD5!\1.+BVD'[$(5.52:6
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MW/'!^R(K@N3&YFNWN?6_\HJE@AHHD"IZ&%JJ%R'92-(X,C69^YE0L,N4?-I
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M*EL:D3C*>I?K@$I687'K\15MA#0IH6EI0Y[F@N%)F\FCY':"%ZN4LKT:-TR
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M(P?Z2TJAV]SBK$ZN:]L7]#6Y[@M,KEM62$UZ77%AVTMZ(PEV53@X,B=.>9!
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M1^@NL_P"#$F!HSR8'#$L4^(>;$@Q8EAWQ#2R9=*/$8KMXUMST4==26;(=K@
MP^)@DID3TOSS<:"E?70<PV+=/@1OIX/YZ..CO8C?>3[,)QG7S-=8;Z%;&!;Z
M(IL+UQ>.9YGH2,>T2+5:,#NK83;"G/O!1QW.06>/L79]?ZYP,6P^\-;87X%<
M-%V&[;8=(8NA)M:E!TH"[9!19"B7=6F*^;T[\]0)?/2A3CCJ-G-.X*,/5O;=
M793#D-W;FR8,L7D3/ '-!DA4:"<UNNBG8@U*T!- V1KE%TFUD0D531/ ?V0H
M[9"F+SF/Z-2?@($V0KH6[W_: GWD:)I@A%R,U@_V!WD,&<N2;D+GY@W[D$.)
M'B/>&! ;0B_64\*ZXR@&(D0ODR8P@6A( S@?74/!J/H($5)^07/P(64D8%KG
M6#VM8!I(A %)Q%LC_8'<B1"'@3:0!IJNZOWQE6W"OQUUEFW),G<;=L1H&=>P
MRUH?_A<@).J/VRO[VW'<$1?P13_NO;2Y$)W'P32\L .)/BOC;<&>0#'/:5X!
M#1QT6BA@**V+"ILLU_=$,6 ,$_IF;()G*!BF]$W8!-- #C^!XQE(A"YO#T^Q
M<FPXIC&68:)/Y4/_[E3C5W0#*J,$@&PZ;M]%&<H30+[#"EL6N+]D609#2!.=
MGYRI=HANP/'X21Q#B<5/8AE(]#+9/H;#,[0(=V7OVVH%Q_ *."07B?M8SO-%
M,6 6@\UM=!^XAG+P%!"F@6#H?+ !9F$:" 9KVAYFK1X;%IB%HVV29TLK%ZHC
M2884X0]#5!413C%%4Q%7# ]#^=!!AG>GR+(*RJ)IH?'U#$5:-<(\-@B)=X3E
M1UL9N1JJ6:(:O C(<AB6ZP\RO);>LYY% [1$%:P8&Q_AIM,HQA8V_SK#@X9H
M6"M'=V#)116?AO,L.)H>'61XH3T+CZ&*^R C#.=9</3E.,CPPGB6"-<^HAA;
MQ)ZE<'#)K0C>L'B63":EPPOM63*9@ZMG-",,YUEP; @YR/!">!8<FR36C6W_
M<,@O.KL!*#LS&BA22=<DIUDVHJ6IF ^[6&F6.ZR08V!$:'O.8B@G.PPOO&EH
M R/"F7T67S(_$5P(X1VR&/JQ[L."C;AC2ST(!4^RNR4IT8?34P$03PS0 ZA(
M%YCN%>AHF@O3.7,(/IIR#A*Z&!CH+>ATD7/..P[DPXLIGWE?HQ->_CTSE>$(
M51=^G+YJ_N'NZTS=-ORWP<N<XQ(N/*X[@UQ38>K=-+D-."WB)Y]./E=D]$U/
M 0;E# 4$'NA3JGZ;/\!@\>;IZSX&OL][V\@I[5ZFPK2@_%#C_LOI</PG3;];
MN@VXW?XOI^.>OEZ>N\7_?(X _T./I:OY/*W\A J>21EOW3.KK,OI ":O\+Z)
MFDDI5,!Y)LUJ$A8F,>[I%.EE$N,?KX&#22LWX*2+77-.S1M,@IS:RD,G4LQE
M9A<N,_BY'+#-(KU<]@>3("Z[;A41QJS??1@7UZ>,=)<!9[[POI(A,2\C59$4
MRZ65DI4AVBF&3M"<[FR$/'-*-V (9(W1?C)=0R54Q1?%/+N<KJ$OC/OSQ\!7
MS)+W,9B^?6<*7R8XI],EN:_?('P:.K"6!Z>F#Z$WNYZ(;H3EQXGIR8J-L*>A
M%,&#/PT-2!D:.Q23=C@1ZC1L)7: %0D>9P\:]6S17O TE"A1""WU"D4@7CH@
M7MH5C6#$V#%B2E4H92 SX5R>K*001)H(1#JW.#0G=TPK: 10)AI0QJT/! ^F
M P_&K"<$SL4.Y^+1@)2AL4,Q:8<#5D_#5F('6(N%#MPN>!R)$G<YR4X'W9Z&
M$B4*H:5>H0C$2P?$2[NB$8P8.T9,J0JE#&0FG,M3 $\0:1(0Z7Q,,BMW7($;
M 91)!I1QZP/!@^G @S'K"8%SL<.Y>#0@96CL4$S:X5C[T["5V %6*O8VK5$<
M@M 2AM!2KU $XJ4#XJ5=T0A&C!TC)ER%IM"28*4D8*5YM'R #@X$ZB0:ZL2M
M#P2II .IQ*PG!&C$#C3BT8!4)Z,.U2")P*I$P2KL^[&7Y$Y@59)A50SZ0&!5
M"F'5X?6$P*IDP2K\W0+GFFZ3+8%)P Z1='7%O4]WC>(0\)$P\)%ZA2+H)1WH
M)>V*1N!/[/ GI2J4LK14PKD\[8E.$&D2$.E\FW?L6XT)H$PXH(Q;'P@>3 <>
MC%E/")R+'<[%HP$I0V.'8M+T@!!N E[)EL D *PY/,[NLH.4/< ^W=6*0Q!:
MPA!:ZA6*0+QT0+RT*QK!B+%CQ)2J4,I 9L*Y/ 7P!)$F 9'.QR38MQH30)EP
M0!FW/A \F X\&+.>$#@7.YR+1P-2AL8.Q:159P(3@!4WP%K$X\D\YGBUXA"$
MEC"$EGJ%(A O'1 O[8I&,&+L&#'A*C2%E@0K)0$KS:-E[+MH"=1).-2)6Q\(
M4DD'4HE93PC0B!UHQ*P!5[8"!ZOUCT/R#4.'W+'&#14RKJC)2 %&Z'E7X_9X
M!.;E/S_T(Y?[XCYJ(O?XY7Z(_?.+]GXK:O()RGPZ[!.S<R+OT[!OR38M?=BI
M]WJ*!.Y$:0"1C3&>9=,):4&I?EV\V,B*$_$$1#/2I!DQ^(PF)%94BZ8)K",)
M ,.KPO+83\LK$-DG1/8QV'W%-C3%L@U045[0#Q-RJSH<&?J3DSPY.7T(QX_3
M\@]$1U*F(X?HR+:\<.UI2_M9+SF_ <,=\20,;8DJ,)O@"6@VJ %KX5O_II*N
M27#DAHC6<9J*F?)%3-.P+N[$O[KAC\^<T:0E7FU6FFU4>HF55^,KH$F#H6@\
MS(?*@:+!3LQRR+Y!"4@!0+B#3H@I$E,\9E-,WH$Q01VWYG)R&B"F&-(4EWA%
M3#')IKA;6S;<IL@6)J;($%,DIGC\INAK?.)FQ3E3G%^9; $)!M#R->@>R0+$
MK:[U+6 ,T8B6M6=IN&G4E[G<PD$JFHF6G$2ZD8@[=G$?_"R'66 &&:%K<E.W
M-;G1:!R'Z)&XZ[VB88A:W\D.SX"KH/$2++\BPY698'EG)[V_-*$8IG4Z&A,P
MW+CS,)E=$"?V-DAS*='L[%H649@T)NZRF"&GBX6YG*\F7UI7I>/0CA*$%HI5
M$25%A63/J,9TB/'A#9_M./'&<O29LB8<J8C9V-PYRYTSPLS24WN@VZ:HR2V4
MM;$ <+=F5IV\B?($T#K[<9@8&DE-'(+YU:30PX_1_#RA'<S\%E<G0_/(O^>'
M""FQS:HF*T^*;(OJL12?X%:A;8AI F>39 .ZEG$;H@I3E%"6T[P:SWXS0^HJ
MJ:0QNQ7CP@3QF8GUF0G7K(7CYXD^)5V?#G7@^J:4&YF#R1Q\F@G%" R"*#S1
MK$W[*X@^)5:?#K7*.2V8YR<NAR<JD@856:S_YG=Q.?SA>PAZFG4',8$&VD :
M:+JJ]\=7M@G_-LV&H<NVY&]4F2Z_.BQK@I%N6$?3%632!\@?O#?,V2JW<'R*
M%N"M7Q@.DD3<RI_,S0\;E+^L]>%_X0NT_E0!C"=% D3[Y[1_(Z.(^J=*_>M/
MP!@ 429:[E4RS_&#*'.JE/DXU9:H#9:0FZ!>@GIW5_F86G$2T$I :^JUEV!.
M@CF3HHO'J75$ZF%[7Q 42%#@[EJ<EFX3:Y6?P$@"(T]2_0D.)3CT:)3Y.-66
MJ V6DE^">@GJW5WE#U65O$YW"6@EH#6-VDLP)\&<2='%X]0Z(O6PFQ@("B0H
M<'<M3O@^BW#*3V D@9$GJ?X$AQ(<>C3*?)QJ2]0&<R,-@G\)_HU&^1/8ZR.<
M\A/\2_#O2:H_P;\$_QZ-,A^GVA*U2<:^?].P.L4AI$ 2CZ2%4]) +SI;9T+3
M#=#[AC@:0':K+CWHZWD!Q!KH)6^#7U1[_$]9TP\$<(FJ8U+UX]%=HB*)F?;+
M-CKM.MWJE.))?Y;]1,FQ3?FGJ>7)F?")FN\VW1^#WA+U2,!4[UU=A#\,457$
MHB87345,MV:E=-YWZ F6!%%^G)W]3EW[DX$'B/I'I?['I<]$;1()&>X4659!
M630MQ/,>2LJD6\_2C!I6"H.8 $[@0&P@2=B!&$%$1G!L6DV4)VD@(JV:% =&
M(.JU_01].OH5P?Q+%&SG(*C\:"LCQ+26J)Z>[ATN_O&>6S<\W9XA)4@$1.=Q
M1CVGK?0'#'B(UN/4^F-28Z(M"<4%3?COT9Q_FU9D,"<$HO<'P08GJO@)0P=$
M\R/ !T>ARD1C#N4K0W<5T'O6LVB (X"?*04( 1(@&H_U"-535OED0 .B\WL?
M-7D\2DQT)5&(8,9#-.#04JY<*04%P4(@>H\U:W#BBI\,:$ T/XJLP5&I,M&8
M0_G*\+T(3[/.)1'8@%36'#!7<***G@PL0#1]GPS!4:@NT9#8YWS/>W3:AJB9
M/6 80"Y:#5W1K*K6AI)*MX(E%01,NA J0^B$ZSV?^_7>C:[+"[8PN7BMB(AY
M8($*Q#[B;55,#.30!G(:&D\4*WW !+61/AX-/#9,,B\=8A2'@B.G:A4I02+$
M+"("(<>EYT2=\*D3,U&GW<YD.IYNQTG%&NGJPLSLHNB'.'QA@Z*3GO0)P ]$
MU3&I^O'H+E&1Q$S[Q]#U.,63?F*Z,:=5R4E/^C1,^$3-=YONCT%OB7HD8*H_
MRB[&*9WWD]I=.:W*3WK2IPH/$/6/2OV/2Y^)VB02,AQ=Y^(THX9D=E1.JPF0
MGO2IQ [$""(R@F/3:J(\20,1:=6D(^M)GU;U(CWI4]*3/JT*1GK2)RO^25._
MY;3J/.E)G[2 AV@]3JT_)C4FVI)07' 4_8S3C@R2TV<YK7I/>M*G$QT0S8\
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M1EB"O]:-MOZL!8^O-=;_JK]+7]L%.>KQ35]]=EDW5%&3]=#28H+&XJ"'NM&
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M4JEQ&O=#']VAU^Q-]>([SRX+?([*%_+;887HXOG4+52NKG8)1V,+ @]#L10
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M1V<%-J7FLB6W]C2>O,#2/(-G\LC.F$[# "-1D<LO(Z"9(-AJK%OY@<O=/54
M?[@P:7E@'JF41VO,QA/(."S BX-\RZ?5:L*S:5^\E2] A)K!CK:<'D-S.;P%
M:[&5?N[E2@4J!S#,,0NK-N$LQ^V+Y)%+N<2'6A9:'QEOMTRU3JVV>U(HQ5N6
M$P[CS&8%FF.YC5H78M%M'7].5#C[NH1,AF9SFSWG3L+9*P^\9DY,<!(V6=0$
MN^K*JI46Y*7;T$U;KIM&[OHQ(W=>KUCA\:F6JW[[CL-=K_?+;=U"1Y<%^N68
MLB2X'28/33*#9NK-*=UD AK\7BM'"_DLG2_D(L0RQ$,EQD-Q<]&7/H(B&3=4
M4;.*FHRR_B-4CE8#2TO#->'GWYNF.O@K1.BGE@=0J?XJ7Y/5X @#[-4BGD8.
MSE3TY>;^MP:#!V6@Q!MGNQ0[5:(3<A.PY+&.E3CF*H%F>(X6F'T=<6KXM>?,
M!?GEK-9&F;4B)1;QNK(5J8^%R<G0[K2OVB#W/"X<JFZIWOY2;I)Y:B_A7L^M
M(EJBUE>Z*G E#'U$59-4&TT8-[HN/RNJ.IVO^FJA\_K(%O+B[_K==;=[\-#)
M)\G=RN#U_?9'8"9@L@K#3RP!%IT3"G1>V)R32N:DM3/?]IR\(-]XELYD]^7;
MYK3$->@!&#W*;AN8MO@R&>B"??W4LKSY\T7,_<:\>K]34MD?!@5'X.8NCCUK
MN5IP. PYP[)T-K,Y34)2R_L(:4^OD158"'@QY?\)#DX.5&*#<?!,5AFY[$DH
MKSQ9-]G>[X>!L@LTPNVZW;RSBYI.;C40BZ^FV3P$#R$R!<1;;R67/=TS-*$"
M3_/9S64!\3OH=265R?66R:(FV'<+2VN"*&WAN6W'73<*3P]YKO=8E3'M>UQ4
M+VY[=QW.47,[.@3G/DK6;1AXA=KHL.53MEA;P^*@,S0O\#3';M[@L$)4NWKH
M8Q7(ON%VGF9XM+UG^_*,4 )9[M"4O'86.Y S.VA_C_1LQQ['@RST27+;Z^Q&
M>'L WKX1)1A*P=O1%B1*<UI]B0;J6$LID(*^ 9W32#0LU'X/3N<F@*+VNX!)
MLSTU>I,N8.9,%[ D=QQ9W](J0UI:S>KAWBVM,J2EU18<7O1V@9Q)ZFE!2>^7
ME.IF50LMN*:G[*SK8D6]0Z=)*)KM=#Q-_B!/J:/5UB3C:CZU O,N=6F91C9A
M$A4!S6ZP]HX*NG6G#ED;GIELMBPUAHJ.+:0Q5.H:0\W6>=PJ$)^IBJ4 LZC)
MLVWPW?;W<RVC?JHM[J]MW=5>=MF9OV?+J  +6P95M]7B5?6VVJZ66U2Q=DVU
MVO72MR_UV^MRLS7IZ__]OMK^G<245K*H(4M2<7-]H\D&=Y;B[Y^KM]W[_EVO
M=^C.4C/VET3F)HL:8F!Q<WUJ8)F 7C4-<8P@^]+6S[MVI?.J:5+U3]V\-K]A
M*H-<WT]J;?,:C_!%OB2O"5(PIW$L"A2R63J?W]R>XBAZ2VW!UGV;2=%</D,S
M(?8O[=E+JK#:/B%N=9>6)<FP@;P\/2Y8KL& I_I#B;,:NRP [MU?"M$XZ6LP
M4]+J;PV<H1^W^]Q*BS:R&<N>:YZC\\*^._U3S<%]J]:@?7(AJM9V,<K95J?.
ML3!K9\S'Z^(/\RDC__K^-\XM3XC0Q1DR'O4(8!F>SHH\S8<H+DVF#85ETKYF
MPA10,3T6,YEK70HI1\_^J5B#DFU"90>&[PC&P7:3?7J^XYJ5Z]<OA^Z'N#*'
M.:D';X(GH-E+2//82M?"2 U/'ZTLQ]!Y7'TMB,"BQ\,,ZIR9R")$LLT?5_(@
MMS8[-U,WCOPY\NOL=;/SRCX(TO=&0_JK'GY+W7PWDL2$'(<)*G@$B.F"L&^S
MRH1S:>]-<CP,';)<E*$#\5E)]UDU79,"%Q7LYR_MIOKP\/-^E^@M?$^2VWKM
MAFJ7FW=D+8%864H%$-P=9BTFG=K=-/IC3*/S.AI]R7UCO@-+V.7<BOU0PF*8
M1\//39/R"*5&NH'F@W@GPY!<Q1*=Y5F:RZ2U)?@^C-LW2BID:2928!&\4'"K
M:_TV,(:S.:0%\U)$[KMT;3W4*@?KFK]%GF4V5[G>^ X<R,\51IZ;0#I77LX'
MBBP#> D4!*>\= V58=GL4C5D!+'_.<E^K \0 O0>2Q,H&"/PV^^R(AOB$TO-
MYDV5@;'"3(H#>=5)BJ,@-M7"WWSOYI!%$J&]JYL$0<9"(6L)2H,<K8<(DF*<
M&(EX\!WELV\'VFR>YD.<TT%\>,I]>"'8A\_LCD<>&WGNJTJM\YJ[X8N_OUZS
M6AES4Q/7<W,[>>Z3]-=X,N(HU\NQ9)TQ8KGLG8,7,ERHND7BGU/NGV<+D-=M
MPW&2\7??M'XA]_+C5Q]3UF)Y!&0G#2GT3R_7@P^E+>G#H:XYUK9P9'1[T.Z\
M<E_&Y5+E\;8W/MB1T6>7+DV40Q1-_=]T?S<BOS#G)F;(;XA&W6BA3ANR,Y(&
M,%H#T0 ="8$#)L>SG9$LGU&68J$7>R\QW9>,1(-Z<HX;OEQ\W?4.KV-8)O3K
M-F2H-[YP/1B:SJS56F5^;FTXMYNX2)C,^V%(^, P0<!KZ0,O@>K\F'+Q$[4H
M-#98:.[KBK8UT WE%<BA=,-T;J+$R5VA=23P=9MT(^AU806T^,((@/*\S+96
MF5 4;0<1@REBLPS-,,Z_6RO2$LOI)87*KI-PU33M[91)<>[84I'JMF5:HH;\
MY3;OTJ>W;2TX=V1)4:,9!F C"9USG,W1;"&H6CR4&KFR=;:US+#>G?E$$[6-
M0LT\J+E>'HMZP(54MY#.9)6ZK=7J174+^2Y,ZA:%CXA8W2)Q6PR=R[(POMU^
M^ENK;IZF+?:(H2EXRPC YST!->83RQ>A)ZY3R[/I+4\(P:!]ZQ"0_N$YLGQV
M:U01HGST8%%MB(I<U4KB2+%$=6:$"X''T'X>2E)7E?E=-O#ON4-Q0BR%J#U7
M-,JC-UY]V,Q$+,="01,J\'0VD]9:X1W9MF]A $.S/$=GV'UWG85H\BM)]M!6
M45CF;*Z$(QL98  T$WIY]V" 6]U$9P+4>VWQ9<'2OE>*W[[^_&,P$J:.-J&W
M!?N#\'<#SPZ#0B/ K4?O-NYEW8;/T1BC"0G\]^Q\>9<-#U&JP.^R+_C]$?!Q
M:^M<P4>.YCF6YG*[8(3WZPQT-I)K DM4-""714.#EF#.,. :]!1)L19L<F0\
M2E?WSW)YG)3MCK/FZ=&<_H6M#7JZ66QX33Q/9X4<A&<1EI>])T*+J(9DE3_A
MZ0R7I840I;W;"HWL;TC\:LKRJN5,62#R[)/BDG')J(CJZ^]11L3FXG>J*)D=
MPF21TQE*^EW'>L^Q+#PL1S,P="%7H!F&% 3BD<^^]289FB\(-"=@D@_QXHGT
MXMP6#6%G"@8=7SZZL1^:-?:Q9O.Q^W)N176@DQ_>W;>G^EB73?(D)_"D6U3D
M;)[C.I""G,*SYA2>+#F%9ZIB$9S"DR6G\&S!X46_%L@9<@H/.86'7W$*3VOB
MA)'G=I/]#C:=7^UQOTC#N-]-3LC <HY0+ ?P^&$1SQ0[+,MW7E_,_OUKXWE@
M=0'T4/80DCAV+H%^UA<H=4[-BIK:2M+4#!OC/@!HO^8]40:^D_"TD.TX]7Y9
MANUT)I5_K[=,7='^LL]9B0T\'B7&F'U*>@D1S$Q(9US2BZ-QOL;D,ORUFES2
M,P[!+#O/=>7[>/!7:%X5'I3DDBY @MG"A'2/ZUI>']V5C.O,]\A)=Z.<!)VN
M)6QQC-2&@W7\6:(], "@[N#% Y,J:S+T<GXI9\C<8.@3DA+,A9JB867"+L=I
M8>;B-D>2A>1BT$EM25$:/,-=.H'MN(=+I!N3\6\<_IKKTWW[YJ4-KXM=Q="'
M0<W/RB^2:B.IH9/0X3\R*A=$:]:O$,:]=@N65?ERS><>\10*>E ]$WRT3PU8
M?A.^I5X'6,^?6;P\5")[!T;/Y[;1G>XR1/:<82,X1H3.<SF:SVTN1TW:^3^Q
M\I^9\)_9E_]H69GA!<+_[?C/0L5G+3V"O2 "=#P,76"#-@@2$:P2 5MP1;"_
M";#0!@0H!#[",\C"])PUK7K/8T9G:'J3V;?2^"MGY7_QW[(8%NT7 !FB 67!
M5LU?QU:J,\=SO/,:2PMLABX(F_TJ*:?:4D:1S7TLG<L)=!Y72=5IRRBR^1%:
M48Z'_VY&B$1*VTDINBDT2V<S.7Q=RDAQ(J$FL=1LSF[<&+II-@R]AS94M9T"
M383U4 *C=7W=>2UKV?[XKC8H5CBL!W@X=% N(;@YN=XUS7 $+PQ#K1,Y.L/L
M>WQ@4AD5&1;B(5XMT&P(+)161D47L*.-F0)=X--Z<.<&7D4'"PIT'BI5M.=)
MD/F?4),H:H+G__S,_%\? 4.T(.KUSQ:?]@R]ZKS^>!KHKU?ZN%&,\M#S99KK
MC7*SV*[6;JCRKT:YUB)G=Q%J\!ZKU00F$ UI4-3D:QB%JOH(U=UY1H!V*SD0
M^ _[T'DM73_=9D:/+_4?2IS=/GR*J?^)P]$G:H;J>&?LM9S$BZ"%7);.A4AC
M)A/J;,^XR!!U+L?10F9S1N1X&!<=PJ8+T)K9_,EH7720&[5VRJ!L'/8CW%I
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MPLAQC]O+*+H,MT!G\Q&61A 986EFP]'Y0H1=4HB4,#2SR=!"-GI+VBN;O0C
M$YP4(M2DA9I@*"B$26%/BV@1&)R40LA2YK9X.RQ^E1\.L8UWIY-D9]. U#MO
M/,?O1U>*,FKHN.K8<)9FA0A[N!&)108D5TF,HW,A&B>=DL2B%5AT68T\JFW!
MU'POS?**TL+V 9@K+ S-<U%VB"5(DU"32&J"D28[EW3T2Y;\QN"*9D.E]VJ:
M=,V\<LZQ=*]KBR_ ++]8A@B]@J*)QKAJ@:$)[1G9K:$[FS+]R-$OVD4(%2'5
MQLU5Y[7UJGZK9ZJUW'B73@0[K3][M1=7Y4J]6?8K,=K%7WX_IGA7R# * 'L1
M+L?07":MG0L/S?@H:VJ9/,UGTMI;\_",C[ G-O0Z-,=L+CPGK(^\O4Z6SH>H
M30X_(1*(1JB)GYI@B%99@FC0&+T@Z0IHH*=80=8[5^%ZK]X7*B/][O$7?XBD
MX(K6?C-XZZI<*U>J;5(%2Z@Y3!J]9!L&T*P5!C2MK8#!2:EK=5Y[.:UQI3S>
M5&T!VX["X-SYV:5'*P7)I#P"X\4*ZYEWH.QUAH5(ETLKTMV!A1C2R71V[\+(
M5#%P#[2_@H6Y+$\S[+ZM'=/#1 PI5Q9R4-@W; KV^/R,Q[\&/0!'*X=V^4_:
MXWWNL3@<UG?91(Y[Y=0?CC,KG$J=W0898FY*Q.;H#*D4PBVOZ)H3Y7,T2^KO
M\,LKNB;343=-)!+#FGKCN4RT#6;):BFA)I'4;-Y6NQ)6UMH.JK1<5(DV:SBK
MG;6_5R.V7^?_C'?99+X%NEPPNG I![<NSZO(F\D['%-U7ICUD+B2&QS#T'F>
MM,;9OC0]%J"9I;-1]BHEQH4Y:R,P'"T(I&LI1O.*$&6R+)UA2$W><2 I0LVV
M*'/VA)\:L)9;7R(\B;*6C/JE\_JUU'MI_JI+K=^[G%P<R2Y@SG5SM7+;*ZG;
M9*G<CG[1N8^2=;NK@B!#_[]0/G'U4\*5F,^*!'==71:U3 QQ"%<@AW>?N(Y<
M0!'6WS$<1^>RVW<?)0(Z4"O+#)W/YNA\B 4G(J(M1!1E/1\+)Z!,!I.3(ZB/
M4),L:C;G%LNBH4%%-QO : U$8[Y;Y??F5>YZ."S^X>5H =\,@*,:Y2;5^E)L
MEB^2R$%"35JHV5R8MZCK5Z*I2$[CM-<O(TD>E^R1K>&NP5LQ=SNT'/4\'\C]
M2(.::JTR/^,WG!>99Y?,!W;[4T].&92%%]:N <Y:86V?/B7""B>L78.==>+*
M;-_H@8@KA+AV#GS6"8O#9%LKNYBNG'ZO%=6V@.Q.P,]E\T%^^=;^CGG).L14
M[-%U4CKHC?EPTS')D> 2%XX)>8?&,$1<8<6%94HF]H5)8%@F91:3?9&,)*$F
M6=1L/H@Q$!X7-=FS2:>AW[5B2JINVM!\YA*6C?[?VQK[K (Q'W'"\F>Y>O.E
M7;ZFBC_*S>)-V4U9MDC.DE 3N3449ZSA)T!/!W(1JK'8!S5[V 5&O>=.'77;
M,BW1Z;,_D\LL/3+=45W\]?BR2]8^[;G,+2K6]@0-6XD&8V3EPP@6U?4R-+O#
M0=P)Q7YIDF4T8=>,+'-\@>:S1Y.V3I<LHXG)9J69%VB6V7[_&9'FOM*,*&";
ME267HW,,IJ3WYB7[%1SQ\/$28UQ0T.O+:N[>:.LM3">XI"?!&KONKI+4(3 "
M2_,9CA9"].8@G@B#-"-&"2S-%5B"$N*39L0X <DS3PO,]KOSB#SWEV?42 %*
M,U<X#%(@R5U"3?S4A#@E?>,F(^&/KOZN?/MQ^Q4<JE7W\FZB+9FZM$:UM?=*
MY$Z?B%7O$%R*8;M-*KD4PYZ7]/$ICHTGNSC8V;:]SO)821^.##  FJD\@>D8
MV^*+TR3$\;,_K;N6?O4(FG^E@W<==0_EFJ/2:PB2Q%F-4),6:C9O 5AE'A7=
M@/&#YC:ME,9M0]1,UT*+FNS\I3J]KHOR7]NTAD"SH/>H]Z!%-73#^<*R#*5K
M6R*,7MIZ0T2]+Z>@YNE'<_3+'HE=?9?SV''W>_0&3_FCIV8&3$U'O"EH27T+
MBH,JQZ&Z_0@,+>1)9\GPL"!^+8@,Q HY",]R$3;1"Y=,(AJPOP9$!M + D\+
MF>T3Q$0'XM6!"(,/)@LU(,+#6$D2DE"37&J"@X#R[ $=RV;M&ZF?DG10^_5K
M32I^:?]\'O1B[G=4JM\UFN4OY5JK^J-\"IV/UH@(=W84(>8,KC4;(JZHT[1"
M(4<+_.83VHBX]A%79' T2^<YELX>3R5<$@469>*:9QF:V>%HBNV6L#\Z>!C^
M_O;-YY'_R!X<&(2A#.1<6QD"DZJ!9ZJI#T6-=C^@J18PE-XG:B@:?45S3H.C
M&,A,<R1JVSYE2AFZ&](VBH:<>1Y( )U<N3.)[0%X^T:4H + V\>0WY2F6_ &
M&$90\'D*?'C?$%6((PR+TGL4C&), &4JVC*$VC+2%2<B$M$?/443-4F!EYL6
M_  %*V;4HX]6&)"@_YR?4Q4%J/(%U1#[T)A:X-&&H1BXH(1/U ]1M>%O''5^
M[MNWK#R%CQ-=VB=7",AE?'9T$TI.53TE=PP%_0V)D_R_Y]\!0: JCDQ(B__;
M)^I9D:T!&CWSSR<*<>+<5%Z!RP[TFI41E*6/@BQI!9)T56SN=?#:&;[Y'/M$
MM<<C^/ZB(785Z1-5@S['Y6I-1PP49F_ZZ-^%OIE:KV^YGS]"/@>QW #BPWG7
M.=_U JHEDIC'9#BJ8^+PHE\+Y,PL0Q&C73U-G)TER^E][L( Z+KX]DV]U*XW
M[EO43;-^WZ!1'/3A\\?N9=*)=^]$L:AH=!@F<^937)KQQF_?M"9.&'GNTD#4
M^O#!BD:U+%UZ&.@JU'KS?_^%^"GWB2H_VHHU3L/H*[KQ]@V<AZCVP   ?J.\
MP*E*IFJ*!J@[^*2!294U&<Y'7VUU3/$L32&8Z5R# $P:QOCNWI]AW^,@-V+C
M#N=M_=P)SUQW6#;3>;5>@*W_+/4>>W^A+[:'D,2Q<PF<47S5I<ZI6:6FPNFT
M.-)-7Z6I&5Z>;<^W<)/#6;B<Y;:I2?@NQ.E_S[AU";(PMT\S5U=L9Y*XFG#3
M916*"G0-,;?XHIB=V?S64-<<#M\!5 ;;>?VJ9+[FOC9*3V#:NGMCOFT/HDM;
M$UV$FH@""U%MB(I<U4KB2+%$U1^ \-"22_KKM^)OZ2 #X+<?@"390UL5_3WJ
M 3&;/YC;?E&MZ-?7/TPEH8-I DN$_EGV-^/[E.=;-PWARV/F:^\P>E3IO%9_
ML]K36"K_;@L[OM*-,O%9N[#O@/?EUTJ(>G8YHY4Q4;=9,C@]\=ZR6<O<B<_"
M\73'BQRGT'99-9X1Z6[KOCY?W>G112#;$[0O]5.9AUAO]4E&4^*YHJ6$VKF9
M+R4T!_C)."@.(FW7%\5NJ%QH0SV[=#=-Q<GZW9Q)<:C;NY1&QDVW!Z_31[AW
M<.0[5-"^0RUBW.1?@YXB*2E4&.?8SGB<4)Q@YY1O#ZRDX2L=":TPLBS#=CHH
M0<>P/#M373.;V7&#S([2ZKS>UTO/)JAF^]>82N"]]$X&97>N1%74)$!3=<G2
M8>#J9151F\5Y!?9NXOY983[SE['_A%A_]CE5R,\V[0AHR]$*9&384'UMND=1
MV69=R+W\,:4SRE(L-(8)3TQW?_+"V(1_=EB7WK"MNFC6>^YJ-'/.3_)8G26"
M]V_(PM+Y$$7NVX@Q0@59*A'8B^5+YH65Y\L5-XC=FW?[G3"KUV8R=ZZ;*3C;
M=@5A<V%:.EB_82_.KKP/FX3=?V,-S?)9.A/0JF,)E9ZR0((3R1%L:Z)S0H'F
M NK(MF-_ A@?)=]W/@B9H074U2P7H6<G6P,(-82:M%"S^8#HZ98FLZVO #D.
M*.^*)I#1S NG76<S5!- QV5"@VX!XTF10 ,8BBXW@:3W-><I3ME>1^F,1LQH
M6N@E*^9(%<<7%'1'X!.U?W>"N0>>73JNE7*HI:09<A<9MW#;.J$MD!Q6AFMN
M6RO2*%Y'!D0&1 9TJ@,*=OM7B_F\JFG:0+ZV#8CA7>_MN&S_@(9Y=W]P1UX>
MCE1]# #\FGAT,B R(#*@TQW0YH,8UWIT]%U]A)RF67X!AJ28Z(C&6)"YXI"(
M,AJ4[E)$ 9^D(Q4>&1 9$!D0&5 T'MU=(EWITF4Y00[=7Y<^4AF2 9$!D0&1
M 85P[.4.D&P3^MOU2-U$&^ULU1(UR[DL_C3,E""2B"$#(@,B SKI :U<4=W@
MW5W4'L:['Q# A_#M!,&3 9$!D0&=TH V-QL][(D#K_WK7]K/KU=-E<L<ZO@D
M__@ R3\^P)HY/D!<.CY@K:SW*'HZ7W=-!-57<RU8SDT@G2LOYP-%E@&\!,J=
M4UZZALKP66;Z(J_O2GIH9Y-'>V@%2%5#;Q9SU?I\>6\^0^>RF_?'Q*5U/-&Z
MPVE=K#H4/%\RJT\(7$AA[1_7+-*W\E0<2,C"H53^(])WUL&2M:3CM(?0#D38
MX$ (TP*8EB-,VYYI><(T' XJTI,:V2@WH"WVF^<S0JAM4D2$^XHPH3(*[HJ0
M1YOY.0;^XV_FS_#,YJX(397]6V/OO[5KF(X86=$&?](,X*NHV:(Q:;O*;&+1
M@0Z*GS91R(5HHK#$]TB:* RO'JZK]M/O2CZSL8D"CJ;_H9HK+/F[V)HKD/,:
MMMVT&YGL=FW20$2VM\CB;O9P6B*,I$?!(=)O*YM&,%F&%K(ANA:$%BP1*0;4
MOTI^63K#<72&7SY/\V0%&*7\=FY?@0RK0',%3,=*D586A!I"35JH"5YDX _9
MRN*5>^ZV?SX\O.I5[E#K\)O:61S[PGLN@0OO$2TCXM;758=T<I.$7.:<9_ &
M/7FHZH7-9]7'I5Q<\I0K-.W'N[Z>#,.(5>6#9[OK^$K0[A[K+_V;_DU>R6-<
MMR=U9XM6OFD1/,FT;UJ+3K*'VI#!B+T$:-U$?K#,5S;+TX7\<CYS*6VR.C^"
M2_<*1/<.J'OQ:U+PA)E?68/V*GS-?]%:C/Y5Y@\3RZVM24,TI;]:(*4E+V&=
M2GY3N$"8%L"T37$*85H TS*$:3@<U(:9=6,]TQK4A:TG>I9F\LSV*U,K94FD
MB &_X!)3<%V:X-5'92?U4;DPI_6,2J/V#_!2LQIRA#'\IF*TXLA05(IG$EJ*
ME@U7BC;/ZDA*T?B[UR%3^C$ RD.R2]'F_!PI14O5 GPDLB.E:+&)#%<IFL 4
MZ(*P7/%RVB*,K&XIIH0<!^6:H84,1RJ9\(H47RF:D,_169:4HF%QJSN7HK$T
MS^7I+(\)INQ5BK8F%YG@>AY"#:$F_=0$+SL4#UJ5UK6:?WY\-:^O^ '6I?E3
M+T4K)' M/N45-]E)%BZ'??\-F\O2K" DM1:ML&D3>I(M(\VK[6FPC'AU/GB2
MJT35T?C5D VQDOOS5"J#0Y55;]'5>#^]F]OS'$V/4&P):?E6NS.;Q4SI2I@D
MI+=H$7JVM9&5ZM?%B[V8L>7$$FWRFF=HAEE>\TFV8UO'\W &>R">!QQG3%@=
M!VX2"G0F=W#>A\0>&693J41R<5.&R2:/]I3H_#[:G-W;:0<C(BZ^\GRE(@SJ
MS[>W?Q]RI#S_< ;,)G!W6FC:25M8K!72J^9HW&UAA5R&SN>2NN<NPQ[OOK4$
MJEV\2K1M8]C7QVOK[NH;\Z5<$DA1/BG*#^5/2)O8'9A&VL3NP#32)A:+@XJ@
MFGL%UHJZ32S#<70N2]K$XA=A0F447([/[5".7^Z\CN]^L7;EN<_MTB5VUVK\
MK[::X+ZPQ?7%^&5\:Q\OZ@M7L?5?U6P_V<7X&-<S4%5W]JB*\;=P<0>K0\2S
M..+([F@J\A,O-UQE^85LAA9"I*=3(L>DU7#CSL2M*.MFZ0)7H'/"LGV>;%4W
M'I'B*LN'1BEDH "7)\;T"3"IOG7GL@">YG,,G><V9ROWJ\W_Z.1?X>]OWWP>
M^8_LP?' X(&!?&HK0V!2-?!,-?6AJ-'N!S35 H;2^T0-1:.OP#>@2YF%K$/8
MIRPE($8N.0YEE 14U1NBPR?T-[Q.\O_>FF1/*6#(H8HC$UQ0_F^?J&=%M@;H
M*<P_9^&V+FR[+0&^"PWRWS-A46>WNYW;]_:@W+$$HPKH6"YGYI"8J%MW>^AM
M)?')9BUS)R +Q].=.?\XA;9+(FE&I+NE@GR^NB$-Y3C_[0G:E_JIS$,D>'R2
M$88_5[244#N'4U-"<X"?C(/B(-)V?5'LALJ%-M2S2S?%$R?K=W,FQ:%N3\N)
MTD.WEP]('^%NW$N]0ZGZ<,UK$D7^->@IDI)"A6GKNZD+?HB'%>R<\NW!BTD5
M=XV#9;TU#O@S3&\G^='^TFBV;I1?F"IGO( O@^*]R<)(7;+T+C!6+BAY-W'_
MK,]C^,'D/ULM%G&A.C<M,#*2Q:+FZ-70]:N[[H.X<;'(&YOP#\9%(99)Q*+0
M-F*,4$&6,I)[L3QLSBH:GN^ZCG/"K,:R]"(P-,MS=(;=?#A?.E@?57Y]@?<'
M[&3$<RS-Y?*;,^YKV7:THL"UU,'3&=2%B O10BKIC(^2[SNO3F1HOB#0G+"L
MR#L[%G)P':&&4),6:E9V3Y@/Z59LEW1@>$#/A-'K]V*C5Q3OE<*A>B:4AR-5
M'P- X>V8L)K[2=DYQR>P54MH)H:8%+=2Q17UO"SKUO.RASA:F\UEZ$QF\S&Q
M,>E+)L6[1#/'NTL4EZ['J\7!TTTAOJWIN:>\</_\\)2K9<G6] ,:;B9YAAN:
M]N/KBY&D/<(KYV;<6],+*+/ ;LYNQJ5V:3ZP,'5J%Z\2;7U>W/V7EQ^MXH\'
MN7V@)G5KMZ:[E&V_7IRTC8,IW?T:UJ-D-R%_PK0 IFT*.0C3 IA&SB;$XJ#V
MW]F\"FU%O3F=Y?)T/K/]B2Y$A-N*,*$R6K<YG465,%X93(9G-M<3]>[OGK\8
MQ;K6D@ZY.UW4;-&8;%!G-_'EX!O4K\+4'"TR.Y*:HV'AKW!GV%]_5$&"-Z@O
M.CFR03T]9^1$);LCWYN>9)'AJHWB&8'."\LE(:<MPF@*>PZ0A5NY+9TO9&E!
M6*YY2]^NYD2+%%>M%D=S!8'.A2F2.Q4!1BF_G6N^!%K@LC2;P^0PR6EQA!I"
M30JI"5YTN-ZS%*PNRLQ#UM#!MS[6!792_^7E6H4$+JTGJR8&3J#<)&6&_SQK
MEH>S;3:Q]5]" @\.#$W[\:Z)X]+U>+4X>([)A9UCT'?U$7JO67X!AJ1 %G1>
MO[2NAAI340UQER-&=ZHV=D\;51PR$4,IW:6* CY9T6C/-+>;W<PC-Q$9S"1L
MF=]V\9']_N=+OM+(3S*_F[FS^ZEL&^QC#0^VG NB30X+Z*C#S8GA%/JB&%F]
MG S<O$$R+@Z'R=U@9'%$R&9%KB=,DFYU,@<3.,AM*CI(,+#))? <FM"TXP]
M@F'$57QEY%D5U&J/-W?/Y@,I(S^@JB5PKU-HVH_W6.KXZWG73(2XR\BY0I[.
ML9N3ZS&I7?YXMTPE4.WB5:*M3SA3KE^DF[]7?[Z)'"DC)V7D(3W*)KQ'F!;
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M@V^7]LD5 G(0GQW=A))354_)'4M!?T/B)/_O^7? ,%(51R:DQ?_M$_6LR-8
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M.O?)G&'32#<5=!L-AV/:JN6VX9ADR!UJG+.A>ZK^# 6C:(CAB%K%@H0\*]:
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MCSL^"GB>B^Y([0F0350\-=&A*R27;[7%K".J7)EE'C$9Z(OP\^JS6TD#<<Z
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M',YGG(.F;)I3?%F M+W%1[<MWD0.V4LO&XU,XQ4'IWPW'2Q45R5/K%GPWQI
M(WF*@ZBZC.K]W!D:>.[%C /.\(A^'UW"&WLT^SKU8ICC7YV?!,M_VX+TPY]"
M4F1O*C,EP_^X=^_<7QX?X;I3_WD>/@53BQ8]1!2KXQPF1;09YF_$!,U3T R]
M3[1% 9WQO(31%81%O9B+Q/10B >7&?OO,72 ID)?BKY/*N?0U1T\8L2MQ$/O
M<WV_3J[J.OE%YP.(EJ1TP!7FUE5P;%X%%VT5')M7P?UE57!Y]YR\_.VO+G]+
MX(!&)O%4G $]WG%KU2F-]9_2-GZY;9M*[1+8VMV#_)3&HYJP\JA6;-O]:^:W
M<'GS]:X.N7#1N*W6+NM4Y>[VMEJO/%"MVW*]>97/Z(PTU[]BZ!1*LKESLE":
M<>QTMP#HWA'"G\ =LVEB;.I\8+FH S>M( _QVO_H_G/4W)L@):BG!^KX@EZ+
MBCKZ8/%E$+J"7@^E&'TW8[QPE'-'!II/N"$&A@;1@N4 ;'S_>SREG;MW) GH
M#.IR@;>J0[!,+I.@"_?^:6!C:J!:8\/$S4+FB4++1'=-,#F^ 6/^JRG+H\4L
M--$4G_<@6#=T$AV#4EPB_/B(4.[O-P*/I)/AA/!V]60RE+I]ARHXWJ/O#F5T
M("#GBA&Z= -6#4A;,<J,L,2??W4*@SP'YINI1\H-9[/]@@:GI7M_',I-U* 2
MZE#30C@(?QAOW=?:=O'[Y*)[IHV&YV(:78.XTC4(;7OR];;U=7*F@<O!R9=:
M_;Y:;S5N'S+L!Z+7F69W )2)!AJ]F1H0I#!NH9/("OTI,3[]"?N(MJUT>Y=F
MZ^GVS.RD2Y=FA!\?J1:Q13/_I1DOJ(\.N2],O5OR,Z2"\SVN=@%CW!A.M?'9
M% =M4*,)Y^%NC0YPBVS@<5.#CR?5SHXMMY*=C#43Z1G;MI]^_WK^+ORY^\$J
M.\A'4:V1)D\_HL(<</*E6?E:/;^[PC'S2N/ZIE%'@7+TKZ6=&.46V2HL$'YQ
MX0((2S.Z%F,&)$KD:T<^%P*8_Z?7?QN^"RWROQ/N9"8PH<1YM13V6>V;<E,_
M;_X49FL+.JRYZ>V@UVWY]F)[5CQC5T</@]:E^7+#%-:^WE?H%$A!0-OW;1GH
M?L\1_BPLAT-V*_K7^Q<8.NP7M#XDC^T)20'5S Y41R"LC0M;\_E]O^XG?Z;5
MJ(YN&1?=RB_7;H^%LJXT)ZB3)[#::JT]E"OVQ>2F;=?,WO?'LY=OO[YV3]:S
M ]H2*):^B28:(WMBF!\IL]]YQS$"S?%%FA/%]P'S"APK(Z$HY7+0$9*XT <"
M 7YK4:S.0[A_5NC4_,?8P%?];\5#66GAX[@%YZ:ZH4U,CJ:F<+XZJ$B+8HEF
MBT$%0L%+"V1$\!9^(RS>NDAQGL4%FN<X6BH6HV-Q\(8M!6W8GX;Y5--OR"#3
MN6TZM:0[\/2=>QKT=MBF/P?J& 3LS67"$06DSI@T5UEOLE8^)EC%=M> .<;$
ML;6D@D"SDK11ZIN6FGH^[;D_)%2A*.[+I^ M40S:$A>JCD?]7AJ&,K\ENHWF
MC?QL/ST]E>+Q7(MK^$2M0!<NC50?$;D/-MH)#ZU3I>V>M)VRS8DFCDW)TF*I
M0 N%H KZ$#P.SZ6_6$1[V@.69CF&+G*E>$2T!=BM@W%;;4'[,';LP^C7Y/:;
M8#5T/4Z7N6P4.*(\+7R%;T;>)G9P.ZH<_AZE&)..!D)!LBV?LIV^02'$8@B@
MBO'PO^QF6!;(U]TMP=L6RYZ;'YY%!([F"GP\4ED>A1:0C? %=\L7;?OY5U^Y
M:S54RTY90OA0N16(!4?0Z$UO-%D?P\-3U>T)O5TR?IO'M.WBS^OKYKAZ];LV
M2)<42.Y%6IE[*;?M'Z^UGO#[EV$;CQ#9U7Y5SZERLUG-=*ET@FJU*O%2#*-,
M/A6Z.B_\&(!7[=M/+5TJY!)/R@A\+=91$F5-HD1&">)#Y4CXMOVG\O.Q(Q8K
M5G&7?.B:',G-;>.F>MMZH,KU<ZKZXZYV@VX6Y"F2[9,4<29 \NQ&GMW(6'8C
MWFS$R9>SB:HA=L:<;9A=BBZ>A_&!EZ9A^7L>M#=_Y6R*BMO+KZKE^[2[NFLP
MA)M[X2:U^RAJP8?UT<M/%A>X4_1^_0+7G1+=-;3GE[#_[6J1YD6!%A@Q_?D3
M3VG*VRD-R6S_14KCG&%C5!K(49KG@AH@1) 1VCLP]>4*BB.:],/.2K>?I4(+
MV$/A#F&9/)+W5S".86B&V1SCCC?UY,F>2]+@9$#VBP8F?;*/&S0MO[W1ZZ&N
MHD.Y.U!UU"QT3DI1:Z20@#5R>RZ1E5V["_-_/.5ZZMHHLI+VQH7LK[TL+<$S
M8XD_=-K<TY1J K8K^YKB6K0D-45D.:@IF_,W"2*GU:^\)6T,R8V9+&(K5T?)
M0LB]IY0KY8+Y6J8\ F]+LR)+%TK[:F%TNK!E1& O>Y4A75@P4/'H B-QH3+*
MZ<)>JXN0)J:.9ZSA^WYDV!IN:S]$/;;=F]5IJ'LY#+";\>?"X0[\0LW'FSVV
M1 P5//L;T'#KC<*U<P)#\^SFH%HFB[0.8ZO?O+(N6/CDE)4M%N@25XB_7&W_
MP!ZN($L'_$PK4(BLQ2W+T&*A2 OBYC!O4MB0W\7>I%50D?6.AH)BI +-,)NW
M<$: VQ6PK(]S_0T4,#(A+W!/A;1YP3-_8V>/YG,?R?!G,J0%JH:_O?)*M6FK
M]1K1W+:B^JR./?S^]>6^=5=]KO$SG5[/KOW<W+L-O:(C6F^\IDR@14&DBT*$
M/NY]VK20340+G5O"/_Y<2[\UB[VX*;UY+8S,3@O(1--L"#.]K19&"[*2N;ZU
M^8-)7B;;A9K#N\NY>Q5SR*;J(1L=C#?I5_PE_9Z=8L)@.'1S9174WKC:]:9F
MSPL$ZTB.UXE)-,-SM+2#^4C]A0]/.T+51+O:$83O,Z8=D3D7J!UBB2Z%2)PG
M<_%$:MN]?N/;Y5?V\J;WF*YZ]<!2ZBTZ#7-YIV&O+#>*3L-<WFDX[S2<MK:V
M>:?AU*TJ[S2\Q7TT/)7)Z=Y'$L6K;C7ZPZIKOM6VA^94_R6.!FR539=')Y<8
M"RLO,5ZT;2"W.+M3?ZY]>SSYTFA]K=XZG85;^67&=;TD Q1B73?)4F WR4T/
M:=L"^-ZHE :B\2=E$X:<X6;SHT37WFH<'^I*(]3RP:WVW/\MB0^M77;HXI7&
MN^OK\NT#NM&X;L/D]QG#WSGTFBZ>^5H^WDV&UZ9\V:]R2F **H:>CXR_YV-I
MV%/_W+#,C;;V]?FMR/Q69!IO17IM<"Y\WN<<C Q+'5O$WSC.QVV7-?@S;=O:
MSR;']?NL4B[&W>CQY(M+3KR7Y**X<1;(N%B:-THTSVSNE'+PFX?),G7?]E.H
MJCQP-G$$5_.\G29X,[E;\BNP;F<#].:VV)])\X_%-:X$/MF.4X[!@Z3Y1ONE
MI-@S^JHS/+A\00QQ;%A!0B'FF!J;_<5BV7?+\[B(+\E^<\QBR&#!RSI=Y[ -
M,#E;+\DEP'T7XW&S6R9*,;V40RI5GKO1<K@<6(Q9J64!Q6$<1%&B.79S(^;,
M92</+YD][0,G"#1;8%.2&>3;=K,UK0]NI*J@EM(5[$DZ5HL]1!72C">\KHK/
MECVLM?S9MLW?JEQ_//Q^S_+IXB:)RA971F7/VO:/RY?;\?0[=_%#.OE2;;9J
MU^56-<NAV'31B*<.CTPR90R9'SS[QI<"\L9Q^Z9VJ3KZ$+(U:.+8BSH>4"C]
M!71@RIHVI<K=+ABA;Y?)I&P4];PQ5?B<$039U#LD;X[YA+Y3+M_@?[&?WA\?
MF:C>&EW"@I3*??PR:FS ?ST!N#L<Q2;3MBUK,AR10<1XH+%,YKUY@][0U!YO
MFK=_D)M_BAW\MS+KQN@L'I$+WWQ\M.I+Y#6(/[/@;A"7T/=6T3,;=4<&I2$&
M373X!@U]#!$%>@":>V\FGM,ZSQV*MW:N7;D[GD!23#QOSB(SG>$R(8=,J@<-
M$/R:8?DX^H%J0F52>Q!O089[C)X-73<L9SGNWY3C(R";.FH$A8?MO:+>Z6A=
M: GHM_3LI_F_!SR*<I]$XR%*,S7$0^[PK"2X9/S;A0^X/#H^&L-3'!$638&Y
MSTST+@22:)8U^@P^82.=H6?"F?LTZD7^ NG&?R43\U1]+.M]%1T.\TET@9F@
M6Z*AZ.L5^#B$'7Y"BU#!#@F8JWR6/Q(7]A%M^W'(=$Q]^'#U)Y5=4DOK$HS&
MUV^V_BK\JDO"R9=*H]ZZ+5=:3:I61^T@+V^KS83=FJLPJ=3F"C(4CM%;LA3!
M-@=-N9^@F9&HJ!O@6?58E2QD(J$QQ-DY7_7YR#0>D<_P)HW"E_4 _.%EH'8'
MU$!^!I1N0$?0 4!'8S\-M0N_!SU2U]%,B[0H7?('<V-./U#0RT)[ZYI_-!_3
M&3MG!$S'G/LN?L&=XQF.C[PP 7[M_^:UK#0W(<7]EN\[[NE[5>6L^Q5_2&S3
M"67U:V*^?4:S4H$6I:!3"]X^6)Q+'&+"<RBH>C0!#D56\5F46)H/K/=T^(-U
MR$T9>A4SOBP>KIZA$9(8P9VB/@-MFDDOF"X:&Q-?O<"YB_0<)QBXKR6?U@9Y
MR"L'GDY7[? -*AKFF7%O9Q$-Q0@,0OB=(A3F;DP/M ;GN_#5;Q?BXFMT=S]I
MAI$"[^@B<#@'-W;DZTY6A(8;@%3(S+OP%8>%V7&)F%TR'=L=<VU,3.I%-DUX
M>"'U_*V!:4SZ ^I*[0$*33Z#YR/J7>NJ^9XR.G +8[P/P<5D9.B4@Q=P80YE
M02;2Z-E DSN&24[ $],Y"9 1L;(U1J^6^Z8\&A"'KUH()V1S5'6Z:'2,( H%
M+ L:20<KQNQ:MGM$1:/24><#U4)[$.Z9F4+  ^'K&.AH%/E,1\ASL*9<-4G#
M%XL:FX!, K9\!TM'[X(0G$SN"R(0]PRU@YS$-7CZA%3-WD1.Y-0[EJ.&D <#
M"[T)Z2O$?[HBFSZB(,V<0%.\A'Z2&.?SQT=H,<M+@+_$^NP<YSWTB=:V-^"4
MO1'%QT?PH=!LG*[T5XA_+P"^8LFZ\F&M:]W0NS$X+N^Q,?NN(FKHLMP5*2H+
MNY?G6N!M5,YK V^C\U\ED6:XY:310;U7%@W]%M>7^/SZ4K37E_C\^E)^?2EM
M=V7RZTNI6U5^?6F+O ,4-6(WR5O>JM;3YNELA7G0M/'K;?OU^[CT:_+TVAVD
M,M_ ,O,)A\4;'YS8MJ_L^[-1X0?S^!/@M$.EBC(/K5JCOI1OR)Z:I8O&N:_A
M!T.,:Q 5^PB!+?2VFHHOSGCYUN,C%UM;N1PBHO$<9\>A>X"^83PP 7!/W^04
M/0?W:>Q!*O"\*^M3:B KU/C%G^#!)^R7 ?P?=4SU<8D#\BTDAM#'00-T^H=D
MLLP_Z#"!9MJY\:H/[BD9'>2=HSH\F'M/#SXX2_--+KH *!9.CKK?<X[)(L.V
MO5M";<L<GYY>RX^&.?O@?(O,UHOA_L7IAME>;0_/IF<0I0Z@F)X6!E TT=J=
MA=7!.,RC L98N)0L?=IYGEWYHRG?'EL7%B_/\B]NT $STV5CB*8;RRP\"7)"
MT/&(T DM=X9=YIP[VB*8&>Y?-RQR]Q'20D&@!2FHBC^"4S%]?&28U*)65M9Y
MSQM@HE] ),ZVE5%[<@/]Z%^AI7;KE_VG]OJ]\2R'"*BL9%J6U+%6OY@%;$XY
MGVXBH9]\X8+:&D>@E?^06*3/O/K+H'QV?E8(E6XO]<8\*1.O)T7%#X[4M_"D
M3"A/RLQL%/,F;52SV9<>KDO*0Z^4E"=E9J:+29/I"IQI(-!<(5%/6MW)D[YU
M+?W=E5F]*__D2D^1>]*4JN,&3QHX^^<0GC3=3BIKCE17]>U.I(;N>;K(#Z2J
MY3U[<QYWC1-EV2V!?D,'&3)/=[^*OQ]UH_:U)B;G1'%,-&!0W1+G#GP<%8M%
MFBT$W>V+S8E>[.9$W[B6UE3]!\^^7*J/T1]'4ZJ.&YPHN[("=F\GNM\#UKA@
MST/D9]D#N." HVQR+EBV=@P(LZ69;0M[0,B6;6-?6/';M_I5H\ EY('9TLSD
M,6DR>4L>F*<+O$B+XDI;1U,!+E3<Q86^>36K_QK]Y$Q&UZ^]"2H>,[Q"U#F5
MVW@+9%MOFU;5VQ3\71E(63*$ZQU>NGW)H8H>SD%GO+G.H3S7Y2SP&VU;& D7
MZN.3U1AU4EG:P&XH;>#;=K=R)W>^2P_=ZT?R->JF_% ^NZJN+VR(LQLJ8O?:
M_J?%P/ZGRU^#[N[FX;MB"0_FBYPN 3G*/R^/LW+;KCP,!Z5ND;FJ/,TH7FP9
M6OE:/;^[@@)N7%#K1/:7]/N,LYEGWJDS[]29L4Z=04;C$W7(9F!7!H0H+6 .
M*51S2MW(4V21#M]T*G@D#J(6$8OK8QU:4;]%WX# V^'S]/JI^RS>\PM#<>:7
M:KEKW7<@CM_)G%J@>ZJ^G@Y410'P,W %G/K:,36F(!1.OIS.S'_&6X)YTI%"
M2L=IM5Q_F71T\\XN/[')2&?MH26(X#@:D$D\S?/;MXW<HO]87#/8O Z^@1AK
M9>-1LBNZFFQ91%-& WW<OKW4[ ?N];G+WT]_-\OCVD7]O%F]K][?O5[4JJ7+
M6E6\N:_>]>^J%[]_W'V[OFV6C=O+>^;AIV9UIT_][Q=G@^[P?J)<#C3E4GM\
M^/DR*I?;[9,5R6<$.VNZ!2$M*HZ_,,G-E&FC=X,/86H7RGSH7!WSG_L7YG0C
M-8$.;(A1[/*)NPFZ\.BAH+^Z9^S)W9_N'??CY\^NLC5Z.]E\L)H[/).IV;,S
M\B(Q04>L,#R!6)8\BN@$N@ ,A8VW"&H1\K5Y5J'J9=(=2T7^'>"+P^0#SCU,
MK@C_J,A3?*E5[@Z<([ \7CQ*4G.AYN# X#SA->>5M_(8D,@GH7]E+&=OF3X)
M'?%[Y:?^_7[["0V;NR.'6=O&.,I&58@B!")\$*65*8>=<PU(QT80L<LZI&N_
MIWV@&A.3J!H\8:#F;UBA?9?C2:TZ>2D.3VL&4KM99/H0=DM<J>IQ&ZL^^^OZ
M_KI0>V"E[?1TT6(DHY[+79EYNE!8[O[K^+(H<F'OT'UQ4[50. \ZN@$U(MW^
M9-)*;6;^9KKV_@-Y>PL:0;@BN(?'TUDOA2M'V=9E?.<9?>T\XAP:A+:B1*X!
M#Y>J5!Y]_7GS;1"Y]_'+%-U;P_L2^H0ID$V@K_=._G6C"0)=_$SH5D@ER5)
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MICJ:K#^!,:6I0$?Y)UG3W';U3J$[KK<K?++0,!=KTK%4195-%56LM_  :Q-
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M3UM7[KQ1>NI6]88:I:>+QJ6[M_XKFM0[-!)&U2= >9_N962!U3A<ZT8[\';
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MXPUI@-48X88<95VY!1;\5!?RK3DVND_E%]E4K+9=?3+ZH\;7Y^H?)>:@WN9
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M".J IN()*N1Q"-7U9@=.:W;@S*4:S8[O&7!#O^  .P%N>"^I-I@9; 0N$-J
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M&$YE!R2Q)9%FF<0[ J57# >"2YQ BZ4,>?+XQ) $<"I +Y\A;!H?LR-68JY
M2\*^Z=D</N74I(N:S9-4;^0IVD?6A6%"K]T%0,''&\>#J\_ +?%)%D'=3,SN
M0+: 11D]ZLK0^Z<:I$4Y=)E/2&YE!T5Q#$NS(1I4I<ZCQ"B) P$IZ(&R6" 4
MBR 22<\QM%C,8'8N%H9';%7X$BV$Z*L0TGG].Y8[&H _'Q]]'KG?197Z'RF6
M&8VIECJ$CJ(.7JA;8RCK-/D%3<%=J_8^44/9A!OZ(X4^RLS7\S_"U:N]Z4([
MT;"/]LAU.HN.,(V02KAN\-K5)@KX\OG_G9Y2%RK0E(_4C=P'G^!W_TR W@7P
M%85/U+VL3>"/''5ZZNJ/HCZ[I&R^RT]6-_N$A&Y5?<8,H[I TYQ[/UA(Z-^0
MTJ[[[_EW0'>MR2,+TN+^](EZ497Q +&"^<?IDV.I-B"\0:]9B7/'QBCHYL0*
MV7<!BJ;.O>YDCG$NRSY1K>D(OK]LRAVU^XFJPYU!V%HW$ /9@O];_[I?0W_R
M=,K5I\__0D8'\=P$\M,I&7WSD1IAF3E<ALMZ2RQ>W&V!G/$S%'&:,-.GX9'L
MRVBW8,1F@C!O9Q(_=[Z@_,'Q4:/2:MS<-:G+V\;=#4W5ZI4/G__M?$DU\75C
M#*SCH[%!C0> NM/EB:*BC&_%T+$%PNG?"U67=7B^UZCF&/X"^Z=4K^K;1)L>
M'_$L32%?B&.T\ <F7IIC\38IH['>:%6/CUB1.FU6+Z^K]195KI>O'IJU)O7.
MF3H#E/?I7D,PG[<R^.'7$<XUG(0++(5M>A?V]OVJ#GDK+FY#TA'/_COA3KQP
M0XEOHZW%B S;)C\5(.YLSR(0,XOA';8P%K7*KZK5;KO%,2%/R=YS$5)H],JF
M*>M]_/SYYP4CWK;]J_7+&MZI%X\E8=%]KT%A&^Z-NM:*+(+R5D&YRZ#>N0L)
MUTINDU#B%BH;H5 W'[CWEFI5!FJ]R=\^GDNQ2=6W#)]8W95D0ZSGD8AUX?B^
MM_3NQ9_7O:DY;964Z*7G$OL6Y+,C?QL_+^V;"[OXM5",GK_XND,TS V=8-DV
MC^)C]IK/9_OKB;=.@*(?F !0U_ / PN:1P6>%!#PIAS<S:0Q99)3DQ5J\G1K
M3DVZJ E.MPJ^=*M30NK.8$6!\9_J>%#!#AJ851Q2@XX1Q?#A?Y26_-H>RI<W
M]O43T[:%<K\I?S^O:OV81A4Y)TY!^"<HM#A_):#Z"MV[+FN42[RUR"SG:=P_
M*R#._,?8P'<NY4MFA^)_=FC<M0/[ _,HS"R/PJ0GE\O3C C_6]A<C+66X\&*
M_]?*\E!E=30O<'0I1*OJK @SY, ^4<0#^ )G]65EJ8?5VXC[?M)\2:(9/D)%
MS(%;3DVZJ D&;B7_,&+#&C=ZSMYM#RT7DDF-'YVSA[L?TJ_'!(?6G'Q!]*#:
M.!>3A0JPK+>!J9Y ,,?_[& R"2(RELTGC"0M[0.A-I9F.9XNA+B(EPV!AP5M
MTJ8IRSOIR-(<YFPP+0N[)/))  6)+DKYZ)4WA(ER:K;%B_X^8Y>F@1$&GGV(
M!J\X@'$H-VI7=O&YVK8O*LW?%?[K[[M*[V 36$Z^8$(I0FG<K%YOSGPLRP[
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MA_U2K\50F4HXU!\X]9.,;B\U)@<ZX'*O0[S"SW4(J<6B>EAP E*!96;HS3Q
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MQ2$O]&2%1/)8Q!B#.Q@0\MQV_R&\L Q!>B*-H1DL"D'U/^SM >32G:M8.)C
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M^85=!;%WVV@;F4G-;"8A2+$]+H)R"!QDP"M:+H/E6&I;U>[AUQ/P?YL;(P!
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M3@ANC?A6+AH3#3E?Y=9K:C0TG2']!RB"F1&8E&=#&R7QSS&BS)M1L*O?T/>
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M&CO26OWX8GTB&04'S>(J0(\(F)7?!^$/J /#QM7#$N\T"23,H3%"E\*<A#.
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MMSBR-#$:(9YOPZ<C4-.5_G[+<_KDAG^[%GI=@GZ'S/(6XGN<U/+Q'8XLT2@
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MIFGT]'Y75^Z(GT(M!Y^B&U'*_F3*%M88$I_I(U#& 5=%0F!?!.%:$[RQ+<I
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MXK@E>XSOWMT)".64SP:N'+O,IOMG1U0:^4#DO()S7VB)>:"HM&E%52_16[1
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M8+X(A /A8! ?<($9!&8&D3L 7@  48+^*>"_!+H IJ"DHKY(0TOW.Z&:";@
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MG:_,J\@L<2,WT0?I,O4+IO[T1Y>G$ KPOFW.A8U>L3HR4!%<Q7 J+UV1XZ]
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M/P7^#\Q+GOX'4$L! A0#%     @ 2C$N4],O3OV/#0  7'P  !$
M     ( !     &-O9&$M,C R,3 W,S$N>'-D4$L! A0#%     @ 2C$N4RYF
M51O4$0  V-\  !4              ( !O@T  &-O9&$M,C R,3 W,S%?8V%L
M+GAM;%!+ 0(4 Q0    ( $HQ+E.LV/=7RQH  "QY 0 5              "
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M;W)M,3 M<2YH=&U02P$"% ,4    " !*,2Y3HLIDG)T0  !G$0  $
M        @ &O, ( 9F]R;3$P+7%?,# Q+FIP9U!+!08     "0 ) "\"  !Z
%00(    !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
