Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 371

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 371
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     |    2,270 |   |     |     37,619 |   |

F-83

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.)

| October 31, 2023           |     | AMR        |   |     | AGV        |   |     | Other    |   |     | Total      |   |
|:---------------------------|:----|:-----------|:--|:----|:-----------|:--|:----|:---------|:--|:----|:-----------|:--|
| Operating expenses         |     |            |   |     |            |   |     |          |   |     |            |   |
| Selling and marketing      |     | (322,197   | ) |     | (200,007   | ) |     | (10,002  | ) |     | (532,206   | ) |
| General and administration |     | (1,443,537 | ) |     | (780,336   | ) |     | (161,295 | ) |     | (2,385,168 | ) |
| Research and development   |     | (106,248   | ) |     | (155,518   | ) |     | —        |   |     | (261,766   | ) |
|                            |     | (1,871,982 | ) |     | (1,135,861 | ) |     | (171,297 | ) |     | (3,179,140 | ) |
| Operating loss             |     | (1,730,410 | ) |     | (556,730   | ) |     | (140,259 | ) |     | (2,427,399 | ) |
| Finance costs              |     | (402,985   | ) |     | (7,944     | ) |     | (3,870   | ) |     | (414,799   | ) |
| Loss before income tax     |     | (2,133,395 | ) |     | (564,674   | ) |     | (144,129 | ) |     | (2,842,198 | )