Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 365

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 365
---
135,861 | ) |     | (171,297 | ) |     | (3,179,140 | ) |
| Operating loss             |     | (1,730,410 | ) |     | (556,730   | ) |     | (140,259 | ) |     | (2,427,399 | ) |
| Finance costs              |     | (402,985   | ) |     | (7,944     | ) |     | (3,870   | ) |     | (414,799   | ) |
| Loss before income tax     |     | (2,133,395 | ) |     | (564,674   | ) |     | (144,129 | ) |     | (2,842,198 | ) |
| Income tax                 |     | (71,596    | ) |     | —          |   |     | —        |   |     | (71,596    | ) |
| Loss for the year          |     | (2,204,991 | ) |     | (564,674   | ) |     | (144,129 | ) |     | (2,913,794 | ) |

Geographical segments Geographical segments are analysed by three principal geographical areas, namely North America, Europe, and Asia Pacific. In presenting information on the geographical segments, revenue is based on the location of customers regardless of where the goods are shipped to. The Revenue for the six months ended October 31,

| Revenue |     | Asia Pacific |     |    Europe |     | North America |     |     Total |
| 2024    |     |    1,246,178 |     |   441,072 |     |        88,733 |     | 1,775,983 |
| 2023    |     |    1,374,999 |     | 1,286,838 |     |       106,000 |     | 2,767,837 |

25.Events after the end of the reporting period On November30, 2024, an umbrella agreement in respect of the Otsaw -SwisslogJV was entered into between (i) Otsaw Limited, (ii) Otsaw Digital Pte. Ltd., (iii) Otsaw Technology Solutions Pte. Ltd., (iv) Swisslog Healthcare Holding AG and (v) Otsaw Swisslog Healthcare Robotics Pte. Ltd. On