Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 345

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 345
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275,664 |     |     |       473,638 |     |     |      199,042 |     |     | 1,129,941 |   |
| Amortisation             |     |     63,552 |     |     |   96,472 |     |     |       165,755 |     |     |       69,658 |     |     |   395,437 |   |
| Exchange difference      |     |     (5,373 | )   |     |   (8,156 | )   |     |       (14,011 | )   |     |       (5,888 | )   |     |   (33,428 | ) |
| At 31 October 2023       |     |    239,776 |     |     |  363,980 |     |     |       625,382 |     |     |      262,812 |     |     | 1,491,950 |   |
| Carrying amount          |     |            |     |     |          |     |     |               |     |     |              |     |     |           |   |
| At 31 October 2023       |     |    135,526 |     |     |   15,825 |     |     |     2,637,476 |     |     |      697,024 |     |     | 3,485,851 |   |
| At 30 April 2023         |     |    202,961 |     |     |  113,508 |     |     |     2,869,690 |     |     |      784,466 |     |     | 3,970,625 |   |

The Group’s acquired intangible assets are from Swisslog assets acquisition (note 15).

F-65

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED OCTOBER 31, 2024 AND 2023 10.Intangible assets (cont.) Internally developed intangible assets were as of follows:

|                                         |     | Development 
        Cost |     |         Computer 
 Software/Licence |     |     Total |
|                                         |     |         USD |     |              USD |     |       USD |
|