Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 323

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 323
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 |     | (2,335,392 | ) |     | (408,709 | ) |     | (7,087,285 |    ) |     | (5,746,723 | ) |     | (1,945,260 | ) |     | (320,537 | ) |     | (8,012,521 | ) |
| Operating loss             |     |                    (3,637,610 | ) |     | (1,043,949 | ) |     | (366,515 | ) |     | (5,048,074 |    ) |     | (4,778,805 | ) |     |   (997,325 | ) |     | (236,111 | ) |     | (6,012,242 | ) |
| Finance cost               |     |                    (1,390,632 | ) |     |    (14,990 | ) |     |   (4,493 | ) |     | (1,410,115 |    ) |     |   (677,717 | ) |     |     (2,669 | ) |     |  (14,383 | ) |     |   (694,769 | ) |
| Loss before income tax     |     |                    (5,028,242 | ) |     | (1,058,938 | ) |     | (371,009 | ) |     | (6,458,189 |    ) |     | (5,456,523 | ) |     |   (999,994 | ) |     | (250,494 | ) |     | (5,317,473 | ) |

F-42

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024 26.Segment information (cont.) Geographical segments Geographical segments are primarily analysed based on revenue 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