Company: OTSA
Filing Date: 2025-06-09
Form Type: F-1
Source: 0001213900-25-052720
Chunk: 351

Company: OTSAW Ltd
Filing Date: 2025-06-09
Form: F-1
Chunk 351
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 management is to manage and control market risk exposures within acceptance parameters, while optimising the return on risk. Foreign currency risk The Group is exposed to foreign currency risk on certain income, expenses, monetary assets, mainly cash and cash equivalents, and liabilities that are denominated in currencies other than the functional currencies of the respective entities in the Group. As at the reporting date, the Group does not have significant foreign currency risk exposure except for the financial assets denominated in Euro and United States dollar. The carrying amounts of the Group’s foreign currency denominated monetary assets and monetary liabilities as of October 31, 2024 and April 30, 2024 are as follows:

|                      |     |      Assets 
 October 31, 
        2024 |     | April 30, 
      2024 |     | Liabilities 
 October 31, 
 2024        |   |     | April 30,  
 2024       |   |
|:---------------------|:----|------------:|:----|----------:|:----|:------------|:--|:----|:-----------|:--|
|                      |     |         USD |     |       USD |     | USD         |   |     | USD        |   |
| Euro                 |     |     235,889 |     |   210,822 |     | (523,279    | ) |     | (517,031   | ) |
| United States dollar |     |       7,548 |     |    23,218 |     | (996,376    | ) |     | (2,652,552 | ) |

Foreign currency sensitivity analysis The following table details the sensitivity to a 5% (April 30, 2024: 5%) increase or decrease in the relevant foreign currencies against the functional currency of each Group entity. 5% (April 30, 2024: 5%) is the sensitivity rate representing management’s assessment of the possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a 5% (April 30, 2024: 5%) change in foreign currency rates. If the relevant foreign currency strengthens by 5% (April 30, 2024: 5%) against the functional currency of each Group entity, profit or loss will increase or (decrease) by:

| October 31,      
 2024