Company: OTSA
Filing Date: 2025-03-26
Form Type: DRS/A
Source: 0001013762-25-002776
Chunk: 122

Company: OTSAW Ltd
Filing Date: 2025-03-26
Form: DRS/A
Chunk 122
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 as a service (“RaaS”) Our subscription -basedmodel offers end -usersthe option to lease our robots for a fixed monthly fee, which includes comprehensive maintenance and support services. The typical contract duration ranges from 1 to 5 years. Revenue from these subscriptions is recognized on a straight -linebasis over the service period. Revenue from RaaS accounted for approximately 2.7% and 4.7% of our total revenues for the years ended April 30, 2024 and 2023, respectively. Revenue — Segment information The CODM does not review assets and liabilities by operating segment for the purpose of resource allocation and performance assessment. Therefore, only segment revenue and segment results are presented.

| Revenue |     |     AMR |     |       AGV |     |  Other |     |     Total |
| 2024    |     | 477,610 |     | 4,761,222 |     | 49,497 |     | 5,288,329 |
| 2023    |     | 453,863 |     | 4,582,837 |     | 74,440 |     | 5,111,140 |

Revenue contribution from AMR and AGV increased to US$477,610 (FY23: US$453,863) and US$4,761,222 (FY23: US$4,582,837) respectively due to increased Sales team member hired and deployed and Sales/Distribution channels established, coupled with increased marketing activity and expenditure.

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

| Revenue |     |      Asia 
   Pacific |     |    Europe |     |   North 
 America |     |     Total |
| 2024    |     | 2,954,960 |     | 1,954,769 |     | 378,600 |     | 5,288,329 |
| 2023    |     | 2,850,835 |     | 2,245,805 |     |  14,500 |     | 5,111,140 |

Revenue contribution from Asia Pacific and North America increased to US$2,954,960 (FY23: US$2,850,835) and US$378,600