Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 327

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 327
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 |           100 |     |     100 |
| Otsaw Swisslog Healthcare GMBH             |     | 14 June 2021,    
 Germany          |     | Manufacture of industrial robots including automated guided vehicles |     |           28,170 |     |          93.3 |     |    93.3 |
| Otsaw Swisslog Healthcare Robotics Pte Ltd |     | 18 Nov 2021,     
 Singapore        |     | Manufacture of industrial robots including automated guided vehicles |     |        4,610,462 |     |          93.3 |     |    93.3 |
| Otsaw Oya Technology Solutions Inc.        |     | 31 Jan 2022,     
 USA              |     | Solar photovoltaic projects and robotics solutions                   |     |               10 |     |            60 |     |      60 |

2.Summary of significant accounting policies 2.1Basis of preparation The interim condensed consolidated financial statements for the six months ended October 31, 2024 have been prepared in accordance with International Accounting Standard (“IAS”) 34 Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”). The interim condensed consolidated financial statements are prepared based on the same accounting policies used in the Group’s annual consolidated financial statements as of and for the year ended April 30, 2024 (the “annual consolidated financial statements”). The interim condensed consolidated financial statements do not include all disclosures that would otherwise be required in a complete set of financial statements and should be read in conjunction with the annual consolidated financial statement. The principal accounting policies adopted in the preparation of the interim consolidated financial statements of the Group are consistent with those followed in the most recent annual audited consolidated financial statements. Standards issued but not yet effective The Group will apply for the first -timecertain standards and amendments, which are effective for annual periods beginning on or after May 1, 2024. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Based on an initial assessment, the following new and amended standards are not expected to have a significant impact on the Group’s unaudited condensed consolidated financial statements.

| IFRS                             |     | Title                                                                                 |     | Annual periods      
 beginning on/ after |
| Amendments to IFRS 10 and IAS 28 |     | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture