Company: OTSA
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001213900-25-047247
Chunk: 267

Company: OTSAW Ltd
Filing Date: 2025-05-23
Form: DRS/A
Chunk 267
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 As a foreign private issuer, we are exempt from the rules of the Exchange Act prescribing the furnishing and content of proxy statements to shareholders under the federal proxy rules contained in Sections 14(a), (b) and (c) of the Exchange Act, and our executive officers, directors and principal shareholders are exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act. You can request copies of these documents upon payment of a duplicating fee, by writing to the SEC. Please call the SEC at 1 -800-SEC-0330for further information on the operation of the public reference rooms. The SEC also maintains a website that contains reports, proxy statements and other information about issuers, such as us, who file electronically with the SEC. The address of that website is http: // www.sec.gov. The information on that website is not a part of this prospectus. No dealer, salesperson, or other person is authorized to give any information or to represent anything not contained in this prospectus. You must not rely on any unauthorized information or representations. This prospectus is an offer to sell only the securities offered hereby, but only under circumstances and in jurisdictions where it is lawful to do so. The information contained in this prospectus is current only as of its date. 176

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS
Otsaw Limited

| Audit Consolidated Financial Statements for the Years Ended April 30, 2024 and 2023 |     | Pages |
|:------------------------------------------------------------------------------------|:----|:------|
| Report of Independent Registered Public Accounting Firms — Prager Metis CPAs LLC    
 (PCAOB ID: 273)                                                                     |     | F-2   |
| Consolidated Statements of Financial Positions                                      |     | F-3   |
| Consolidated Statements of Loss and Other Comprehensive Loss                        |     | F-4   |
| Consolidated Statements of Changes in Equity                                        |     | F-5   |
| Consolidated Statements of Cash Flows                                               |     | F-7   |
| Notes to the Consolidated Financial Statements                                      |     | F-8   |

| Unaudited Condensed Consolidated Financial Statements for the Six Months Ended October 31, 2024 and 2023 |     |      |
|:---------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited Condensed Consolidated Statements of Financial Positions                                       |     | F-43 |
| Unaudited Cond