Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 347

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 347
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   |
| Accumulated amortisation |     |            |     |     |          |     |     |               |     |     |              |     |     |           |   |
| At 1 May 2023            |     |    181,597 |     |     |  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