Company: OTSA
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001213900-25-047247
Chunk: 306

Company: OTSAW Ltd
Filing Date: 2025-05-23
Form: DRS/A
Chunk 306
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 |     |         USD |   |     |        USD |   |
| Euro                 |     | 210,822 |     | 812,695 |     |    (517,031 | ) |     |   (456,112 | ) |
| United States dollar |     |  23,218 |     |   4,407 |     |  (2,652,552 | ) |     | (9,490,334 | ) |

Foreign currency sensitivity analysis The following table details the sensitivity to a 5% (2023: 5%) increase or decrease in the relevant foreign currencies against the functional currency of each Group entity. 5% (2023: 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% (2023: 5%) change in foreign currency rates. If the relevant foreign currency strengthens by 5% (2023: 5%) against the functional currency of each Group entity, profit or loss will increase or (decrease) by:

|                  |     | United States dollar impact |   |     |          |   |     | Euro dollar impact |   |     |        |
|                  |     |                        2024 |   |     |     2023 |   |     |               2024 |   |     |   2023 |
|                  |     |                         USD |   |     |      USD |   |     |                USD |   |     |    USD |
| Group            |     |                             |   |     |          |   |     |                    |   |     |        |
| (Loss) or profit |     |                    (131,467 | ) |     | (474,296 | ) |     |            (15,310 | ) |     | 17,829 |

Interest rate risk Interest rate is the risk that the value of a financial instrument will fluctuate due to changes in market interest rates. The Group is not exposed to significant interest rate risk as it has no significant interest -bearingfinancial assets and liabilities at the reporting date.

F-39

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024 22.Financial instruments and financial risks (cont