Company: OTSA
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001213900-25-047247
Chunk: 347

Company: OTSAW Ltd
Filing Date: 2025-05-23
Form: DRS/A
Chunk 347
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 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.

F-80

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED OCTOBER 31, 2024 AND 2023 24.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, for the six months ended October 31, 2024 and 2023.

| October 31, 2024           |     |        AMR |   |     |        AGV |   |     | Other    |   |     |      Total |   |
|:---------------------------|:----|-----------:|:--|:----|-----------:|:--|:----|:---------|:--|:----|-----------:|:--|
| Revenue                    |     |    152,299 |   |     |  1,623,684 |   |     | —        |   |     |  1,775,983 |   |
| Cost of revenue            |     |    (72,740 | ) |     | (1,238,233 | ) |     | —        |   |     | (1,310,973 | ) |
| Gross profit               |     |     79,559 |   |     |    385,451 |   |     | —        |   |     |    465,010 |   |
| Other income               |     |     36,438 |   |     |      2,605 |   |     | —        |   |     |     39,043 |   |
| Operating expenses         |     |            |   |     |            |   |     |          |   |     |            |   |
| Selling and marketing      |     |   (261,853 | ) |     |    (95,889 | ) |     | (7,672   | ) |     |