Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 130

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 130
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2023, respectively. Revenue of service and maintenance represented approximately 85.3% and 82.8% of our total revenues for the six months ended October31, 2024 and 2023, respectively. b)Sales of robots Revenue from robot sales is generated through the sale of hardware and software licenses, including spare parts and services related to robot setup and commissioning. The sales income is recognized upon the products are physically delivered and accepted by the customers. Revenue from sales of robots accounted for approximately 18.0% and 17.7% of our total revenues for the years ended April30, 2024, and 2023, respectively. Revenue from sales of robots accounted for approximately 11.3% and 14.2% of our total revenues for the six months ended October31, 2024 and 2023, respectively.

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c)Robot 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 from RaaS accounted for approximately 3.4% and 3.0% of our total revenues for the six months ended October31, 2024 and 2023, respectively. Revenue — Segment information Segment results of revenue and profit (loss) are the primary measures reported to CODM for the purposes of resource allocation and performance assessment. The CODM does not review assets and liabilities by operating segment for the purpose of resource allocation and performance assessment. Therefore, only segment operating 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