Company: OTSA
Filing Date: 2025-03-26
Form Type: DRS/A
Source: 0001013762-25-002776
Chunk: 260

Company: OTSAW Ltd
Filing Date: 2025-03-26
Form: DRS/A
Chunk 260
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F-4

OTSAW LIMITED AND ITS SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CHANGE IN EQUITY
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024

|                                                  |     | Class A |     |         |     |           |     |            |         |     |             |     |          |             |     |             |              |     |            |             |     |          |        |     |            |   |
| Ordinary                                         
 shares                                           
 Shares                                           |     |   Share 
 Capital 
     USD |     |  Common 
 Control 
 Reserve 
     USD |     |   Capital 
   Reserve 
       USD |     |            | Share   
 Option  
 reserve 
 USD     |     |    Currency 
 translation 
     reserve 
         USD |     |          | Accumulated 
 losses      
 USD         |     |             | Attributable 
 to owners    
 of the       
 Company      
 USD          |     |            | Non-        
 controlling 
 interest    
 USD         |     |          | Total  
 equity 
 USD    |     |            |   |
| Balance at April 30, 2022                        |     |  10,000 |     |       1 |     | 6,353,626 |     |  3,456,140 |         |     |      22,619 |     |   39,724 |             |     | (9,675,431  | )            |     |    196,679 |             |     |  532,641 |        |     |    729,320 |   |
| Repurchase of ordinary shares by holding Company |     |       — |     |       — |     |           |     | (1,802,893 | )       |     |           — |     |        — |             |     | —           |              |     | (1,802,893 | )           |     |    7,247 |        |     | (1,795,646 | ) |
| Total comprehensive loss for the financial year  |     |       — |     |       — |     |         — |     |          — |         |     |           — |     | (157,428 | )           |     | (5,898,182  | )            |     | (6,055,610 | )           |     | (831,747 | )      |