Company: OTSA
Filing Date: 2025-06-09
Form Type: F-1
Source: 0001213900-25-052720
Chunk: 315

Company: OTSAW Ltd
Filing Date: 2025-06-09
Form: F-1
Chunk 315
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. The strategic business units offer different products and services, and are managed separately because they require different technology and marketing strategies. For each of the strategic business units, the Group’s CEO, the chief operating decision maker “CODM” reviews internal management reports on a regular basis. The following summary describes the operations in each of the Group’s reportable segments:

| Autonomous Mobile Robots (“AMR”)                            |     | Design, manufacture and sale/lease of AMR’s for the security, last mile delivery/courier and healthcare industries. The AMR’s autonomously patrol, survey, deliver, disinfect and monitor a geo-fenced area to augment the security/last mile delivery and healthcare industries with real-time on-site data collection and analysis ability. |
| Healthcare Intralogistics Automated Guided Vehicles (“AGV”) |     | Sale/lease and maintenance of AGV’s that is utilised within hospitals and healthcare facilities for the transport of heavy, bulky or palletised goods.                                                                                                                                                                                        |

Information regarding the results of each reportable segment 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 to the consolidated financial statements. Segment results of revenue and profit (loss) are the primary measures reported to CODM for the purposes of resource allocation and performance assessment. The CODM does not review assets and liabilities by operating segment for the purpose of resource allocation and performance assessment. Therefore, only segment operating results are presented.

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 following table sets forth the segment revenue and operating profit for the periods presented. Segment Results of Operations

|                            |     | For the Years Ended April 30, |   |     |            |   |     |          |   |     |            |      |     |            |   |     |            |   |     |          |   |     |            |   |
| 2024                       |     |                               |   |     |            |   |     |          |   |     |            | 2023 |     |            |   |     |            |   |     |          |   |     |            |   |
|                            |     |                           AMR 
                           US$