🔎 UNIDENTIFIED Code Breaker / Board Game ???

[Cariboo5]

Not mine but a friend asked what this is and I am not sure. Looks like could be a code breaker of some sort, not sure of the year this was made or where.
All opinions are appreciated ..... Thanks to all ....

 

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[GlowingArtist]

Nautical navigation equipment?

 

[Doubter in MD]

"Be sure to drink your Ovaltine!"

I'm not sure what it is. I will bet that someone here will know.