Company: OTSA
Filing Date: 2025-01-28
Form Type: DRS
Source: 0001213900-25-007614
Chunk: 271

Company: OTSAW Ltd
Filing Date: 2025-01-28
Form: DRS
Chunk 271
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,770), available for offset against future profits. No deferred tax asset has been recognised due to the uncertainty in the availability of future taxable profit. 9.Earnings per share (i)Basic and dilutive earnings per share Basic earnings per share is calculated by dividing the net profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the financial year.

F-22

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024 9.Earnings per share (cont.) For the purpose of calculating diluted earnings per share, profit attributable to equity holders of the Company and the weighted average number of ordinary shares outstanding are adjusted for the effects of all dilutive potential ordinary shares. There are no potentially dilutive outstanding securities for the years ended April 30, 2024 and 2023.

|                                                                                                 |     |       2024 |   |     |       2023 |   |
|                                                                                                 |     |        USD |   |     |        USD |   |
| Net loss attributable to equity holders of the Company                                          |     | (6,295,133 | ) |     | (5,898,182 | ) |
| Weighted average number of ordinary shares outstanding for basic and diluted earnings per share |     | 91,384,656 |   |     |     10,000 |   |
| Basic and diluted earnings/(loss) per share (USD per share)                                     |     |      (0.07 | ) |     |    (589.82 | ) |

10.Property, plant and equipment

| USD                      |     | Right-of use-asset |   |     |           |   |     | Owned assets |   |     |           |   |     |           |   |     |          |   |     |          |   |     |             |   |     |             |   |     |           |   |
| Group                    |     |           Premises |   |     |    Office 
 equipment |   |     |    Furniture 
          and 
     fittings |   |     |    Office 
 equipment |   |     |   Testing 
 equipment 
 and tools |   |     |  Robotic 
 software |   |     |  Robotic 
 hardware |   |     | Renovations |   |     |    Research 
         and 
 development |