Company: OTSA
Filing Date: 2025-01-28
Form Type: DRS
Source: 0001213900-25-007614
Chunk: 278

Company: OTSAW Ltd
Filing Date: 2025-01-28
Form: DRS
Chunk 278
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 the third entity; (v)The entity is a post -employmentbenefit plan for the benefit of employees of either the Company or an entity related to the Company. If the Company is itself such a plan, the sponsoring employers are also related to the Company; (vi)The entity is controlled or jointly controlled by a person identified in (a); (vii) A person identified in (a) (i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity); or (viii) The entity, or any member of a 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-30

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024 21.Significant related party transactions (cont.) The effect of the Group’s and Company’s transactions and arrangements with related parties is reflected in these 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 consolidated financial statements, the Group had the following significant related party transactions and balances during the reporting period:

|          |     | Year |     | Sales to related 
       parties(1) |     |     Purchases from 
 related parties(2) |     |   Amount due 
 from related 
     parties* |     |    Amount due to 
 related parties* |
| Swisslog |     | 2024 |     |           25,882 |     |             89,361 |     |      279,551 |     |          266,755 |
|          |     | 2023 |     |          102,110 |     |          1,094,195 |     |      211,920 |     |          305,182 |
| Others   |     | 2024 |     |              782 |     |             62,772 |     |        1,124 |     |           88,683 |
|          |     | 2023 |     |            1,910 |     |             59,596 |     |        2,012 |     |          114,795 |

|             |     | Year |     |  Interest |