Company: OTSA
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001213900-25-047247
Chunk: 309

Company: OTSAW Ltd
Filing Date: 2025-05-23
Form: DRS/A
Chunk 309
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 |     | (371,009 | ) |     | (6,458,189 |    ) |     | (5,456,523 | ) |     |   (999,994 | ) |     | (250,494 | ) |     | (5,317,473 | ) |

Geographical segments Geographical segments are primarily analysed based on revenue 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.

| 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 |

27.Events after the end of the reporting year During September 2024 Otsaw Digital Pte Ltd borrowed SGD2,000,000 from Curzon Capital Pte Ltd for working capital requirement. Loan is repayable over 3 years, 1/3 of loan balance at end of each year. Loan accrue interest at 16% p.a. Director’s personal guarantee provided by Mr.Ling Ting Ming. 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 January20, 2025, following the exercise of options relating to the Swisslog asset acquisition, Otsaw Swisslog Healthcare Robotics Pte. Ltd paid the 3rd and last tranche of SGD800,000 to Swisslog Healthcare and is then 100% owned by Otsaw Technology Solutions Pte. Ltd. (See Note 16).

F-42

OTSAW LIMITED AND ITS SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

|                                                    |     | Notes |     | October