Company: OTSA
Filing Date: 2025-06-09
Form Type: F-1
Source: 0001213900-25-052720
Chunk: 346

Company: OTSAW Ltd
Filing Date: 2025-06-09
Form: F-1
Chunk 346
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 group of which it is a part, provides key management personnel services to the reporting entity or to the parent of the reporting entity. F-73

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED OCTOBER 31, 2024 AND 2023 19.Significant related party transactions (cont.) The effect of the Group’s and Company’s transactions and arrangements with related parties is reflected in these unaudited condensed consolidated financial statements. The balances are unsecured, interest -freeand repayable on demand unless otherwise stated. In addition to the transactions and balances disclosed elsewhere in the unaudited condensed consolidated financial statements, the Group had the following significant related party transactions and balances during the reporting period:

|          |     |                  |     |   Sales to 
    related 
 parties(1) |     |    Purchases 
 from related 
   parties(2) |     |              |     |   Amount due 
 from related 
     parties* |     | Amount due 
 to related 
   parties* |
|          |     | Six months ended |     |            |     |              |     | As of        |     |              |     |            |
| Swisslog |     | 31 Oct, 2024     |     |     68,240 |     |       34,731 |     | 31 Oct, 2024 |     |      314,549 |     |    269,299 |
|          |     | 31 Oct, 2023     |     |     10,858 |     |       78,103 |     | 30 Apr, 2024 |     |      279,551 |     |    266,755 |
|          |     | Six months ended |     |            |     |              |     | As of        |     |              |     |            |
| Others   |     | 31 Oct, 2024     |     |          — |     |       32,330 |     | 31 Oct, 2024 |     |        1,154 |     |    131,336 |
|          |     | 31 Oct, 2023     |     |          — |     |       31,130 |     | 30 Apr, 2024 |     |        1,124 |