Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 283

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 283
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 |     |       |     |           (6,442,326 | ) |     | (6,887,357 | ) |
| Loss attributable to:                                                                                 |     |       |     |                      |   |     |            |   |
| Owners of the Company                                                                                 |     |       |     |           (6,295,133 | ) |     | (5,898,182 | ) |
| Non-controlling interests                                                                             |     |       |     |             (234,742 | ) |     |   (810,485 | ) |
| Loss for the financial year                                                                           |     |       |     |           (6,529,875 | ) |     | (6,708,667 | ) |
| Total comprehensive loss attributable to:                                                             |     |       |     |                      |   |     |            |   |
| Owners of the Company                                                                                 |     |       |     |           (6,189,997 | ) |     | (6,055,610 | ) |
| Non-controlling interests                                                                             |     |       |     |             (252,329 | ) |     |   (831,747 | ) |
| Total comprehensive loss for the financial year                                                       |     |       |     |           (6,442,326 | ) |     | (6,887,357 | ) |
| Loss per share                                                                                        |     |       |     |                      |   |     |            |   |
| Basic and diluted*                                                                                    |     |     9 |     |                (0.15 | ) |     |  (1,297.73 | ) |

____________ *Retroactively restated for the effect of 2025 Reverse Share Split (See Note 27)

F-4

OTSAW LIMITED AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGE IN EQUITY
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024

|                                                  |     | Class A |     |         |     |           |     |            |         |     |             |     |          |             |     |             |              |     |            |             |     |          |        |     |            |   |
| Ordinary                                         
 shares                                           
 Shares*                                          |     |   Share 
 Capital 
     USD |     |  Common 
 Control 
 Reserve 
     USD |     |   Capital 
   Reserve 
       USD |     |            | Share   
 Option  
 reserve