Company: OTSA
Filing Date: 2025-03-26
Form Type: DRS/A
Source: 0001013762-25-002776
Chunk: 299

Company: OTSAW Ltd
Filing Date: 2025-03-26
Form: DRS/A
Chunk 299
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 is included below. There was no inter -segmentsale for the current and prior year. The accounting policies of the operating segments are the same as the Group’s accounting policies described in note 2 of the Annual Financial statements. Segment results represent the sum of revenue. This is the measure reported to CODM for the purposes of resource allocation and performance assessment.

F-41

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024 26.Segment information (cont.) The CODM does not review assets and liabilities by operating segment for the purpose of resource allocation and performance assessment. Therefore, only segment revenue and segment results are presented.

| Revenue |     |     AMR |     |       AGV |     |  Other |     |     Total |
| 2024    |     | 477,610 |     | 4,761,222 |     | 49,497 |     | 5,288,329 |
| 2023    |     | 453,863 |     | 4,582,837 |     | 74,440 |     | 5,111,140 |

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.

| Revenue |     | Asia Pacific |     |    Europe |     |   North 
 America |     |     Total |
| 2024    |     |    2,954,960 |     | 1,954,769 |     | 378,600 |     | 5,288,329 |
| 2023    |     |    2,850,835 |     | 2,245,805 |     |  14,500 |     | 5,111,140 |

27.Events after the end of the reporting year During September 2024 Otsaw Digital Pte Ltd borrowed SGD2,000,000 from Curzon Capital Pte Ltd for working capital requirement. Loan is repayable over 3 years, 1/3 of loan balance at end of each year. Loan accrue interest at 16% p.a. Director’s personal guarantee provided by Mr.Ling Ting Ming. On November30, 2024, an umbrella agreement in respect