Company: OTSA
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001213900-25-047247
Chunk: 329

Company: OTSAW Ltd
Filing Date: 2025-05-23
Form: DRS/A
Chunk 329
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439,351 |   |     |     4,183 |   |     |       73,372 |   |     |   238,680 |   |     |    15,212 |   |     |  154,227 |   |     |  537,858 |   |     |     151,572 |   |     |           0 |     | 1,614,455 |   |
| Carrying amount          |     |                    |   |     |           |   |     |              |   |     |           |   |     |           |   |     |          |   |     |          |   |     |             |   |     |             |     |           |   |
| At 31 October 2023       |     |            554,717 |   |     |     2,269 |   |     |       54,899 |   |     |   163,664 |   |     |     8,310 |   |     |      609 |   |     |  304,598 |   |     |     124,371 |   |     |      43,293 |     | 1,256,730 |   |
| At 30 April 2023         |     |            726,572 |   |     |     2,716 |   |     |       64,692 |   |     |   213,904 |   |     |    11,387 |   |     |    1,374 |   |     |  402,024 |   |     |     169,710 |   |     |           — |     | 1,592,379 |   |

____________ 1Reclass to inventory

F-63

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 Acquired Intangible Assets were as of follows:

|                              |     | Favourable 
     rights |     | Contract 
 backlogs |     |      Customer 
 relationships |     | Intellectual 
   properties |     |     Total |
| USD                          |     |        USD |     |      USD |     |           USD |     |          USD |