Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 372

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 372
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| Income tax                 |     | (71,596    | ) |     | —          |   |     | —        |   |     | (71,596    | ) |
| Loss for the year          |     | (2,204,991 | ) |     | (564,674   | ) |     | (144,129 | ) |     | (2,913,794 | ) |

Geographical segments Geographical segments are analysed by three principal geographical areas, namely North America, Europe, and Asia Pacific. In presenting information on the geographical segments, revenue is based on the location of customers regardless of where the goods are shipped to. The Revenue for the six months ended October 31,

| Revenue |     | Asia Pacific |     |    Europe |     | North America |     |     Total |
| 2024    |     |    1,246,178 |     |   441,072 |     |        88,733 |     | 1,775,983 |
| 2023    |     |    1,374,999 |     | 1,286,838 |     |       106,000 |     | 2,767,837 |

25.Events after the end of the reporting period On November30, 2024, an umbrella agreement in respect of the Otsaw -SwisslogJV was entered into between (i) Otsaw Limited, (ii) Otsaw Digital Pte. Ltd., (iii) Otsaw Technology Solutions Pte. Ltd., (iv) Swisslog Healthcare Holding AG and (v) Otsaw Swisslog Healthcare Robotics Pte. Ltd. On January20, 2025, following the exercise of options relating to the Swisslog asset acquisition, Otsaw Swisslog Healthcare Robotics Pte. Ltd paid the 3rd and last tranche of SGD800,000 (1,334shares) to Swisslog Healthcare and is then 100% owned by Otsaw Technology Solutions Pte. Ltd. (See Note 15). In January 2025, the Company issued 136,976 new ordinary shares (301,348 prior to the 2025 Reverse Share Split) to its shareholders for a total consideration of USD 550,000. In March 2025, Otsaw Digital Pte Ltd borrowed SGD 500,000 from Capital, Credit & Risk Partners Pte. Ltd. for working capital requirement. The loan is repayable