Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 322

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 322
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 to any externally imposed capital requirement for the financial year ended April 30, 2024. 25.Development of COVID-19 outbreak and its impact on the Group COVID -19outbreak has brought about an unprecedented challenge for many entities, with increased uncertainty in the global economy. As the situation is still evolving, the full effect of the outbreak is still uncertain and the Group is therefore unable to provide a quantitative estimate of the potential impact of this outbreak on the Group. The Group continues to monitor and evaluate any possible impact on the Group´s business and will consider implementation of various measures to mitigate the effects arising from the COVID -19situation. Based on management’s latest assessment, there is no indicator that the going concern assumption used by the Group in preparing the financial statements is inappropriate. 26.Segment information The group has 2 reportable segments, as described below, which are the Group’s strategic business units. The strategic business units offer different products and services, and are managed separately because they require different technology and marketing strategies. For each of the strategic business units, the Group’s CEO, the chief operating decision maker “CODM” reviews internal management reports on a regular basis. The following summary describes the operations in each of the Group’s reportable segments:

| Autonomous Mobile Robots (“AMR”)                            |     | Design, manufacture and sale/lease of AMR’s for the security, last mile delivery/courier and healthcare industries. The AMR’s autonomously patrol, survey, deliver, disinfect and monitor a geo-fenced area to augment the security/last mile delivery and healthcare industries with real-time on-site data collection and analysis ability. |
| Healthcare Intralogistics Automated Guided Vehicles (“AGV”) |     | Sale/lease and maintenance of AGV’s that is utilised within hospitals and healthcare facilities for the transport of heavy, bulky or palletised goods.                                                                                                                                                                                        |

Information regarding the results of each reportable segment is included below. There was no inter -segmentsale for the current and prior year. The accounting policies of the operating segments are the same as the Group’s accounting policies described in note 2 to the consolidated financial statements. 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.

F-41

OTSAW LIMITED AND ITS SUBSIDIARIES