Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 368

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 368
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3        |     |        |   |
|:-----------------|:----|:----------------------------|:------------|:----|:---------|:------------|:----|:-------------------|:------------|:----|:-------|:--|
|                  |     | USD                         |             |     | USD      |             |     | USD                |             |     | USD    |   |
| Group            |     |                             |             |     |          |             |     |                    |             |     |        |   |
| (Loss) or profit |     | (49,441                     | )           |     | (479,039 | )           |     | (14,370            | )           |     | (6,373 | ) |

F-80

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED OCTOBER 31, 2024 AND 2023 20.Financial instruments and financial risks (cont.) 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. Liquidity risk Liquidity risk refers to the risk in which the Group encounters difficulties in meeting its short -termobligations. Liquidity risk is managed by matching the payment and receipt cycles. The Group monitors its liquidity risk and maintains a level of cash and bank balances deemed adequate by management to finance the Group’s operations and mitigate the effects of fluctuations in cash flows. The table below summarises the maturity profile of the Group’s financial assets and liabilities at the reporting date based on contractual undiscounted repayment obligations:

| Group                                                                                         |     |  Less than 
     1 year |   |     |   2 to 5 
    years |   |     |      Total |   |
|                                                                                               |     |        USD |   |     |      USD |   |     |        USD |   |
| Undiscounted financial assets                                                                 |     |            |   |     |          |   |     |            |   |
| Cash and cash equivalents                                                                     |     |     78,336 |   |     |        0 |   |     |     78,336 |   |
| Trade receiv