Company: OTSA
Filing Date: 2025-07-07
Form Type: F-1/A
Source: 0001213900-25-061733
Chunk: 353

Company: OTSAW Ltd
Filing Date: 2025-07-07
Form: F-1/A
Chunk 353
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1,363,658 |
| Provision for unutilised leave           |     |      53,929 |     |    52,750 |
| Total trade and other payables           |     |   5,298,451 |     | 4,633,840 |
| Less: non-current portion                |     |           0 |     |         0 |
| Current portion                          |     |   5,298,451 |     | 4,633,840 |

____________ (1)Purchases from the related parties Activ Technology Pte Ltd, Swisslog Healthcare AG Branch Germany, Swisslog Healthcare AG Branch Netherlands and Swisslog Healthcare GmbH. (2)Deferred consideration with Swisslog Healthcare Holding AG for the acquisition of Swisslog assets acquisition. (3)Amount due to director is mapped under Other Payables Third parties on 31 October 2024 due to resignation of director on 31 August 2024. Amounts due to related parties, and director are interest free, unsecured, repayable upon demand, and to be settled in cash. Related parties are entities with common direct or indirect shareholder and/or director or management. It is related party if one party has the ability to control the other party or exercise significant influence over the other party in making financial or operating decisions. Trade payables and other payables are denominated in the following currencies:

|                       |     | October 31, 
        2024 |     | April 30, 
      2024 |
|:----------------------|:----|------------:|:----|----------:|
|                       |     |         USD |     |       USD |
| Singapore dollars     |     |   3,556,488 |     | 2,971,361 |
| United States dollars |     |     586,305 |     |   742,359 |
| Euro                  |     |   1,155,658 |     |   920,120 |
|                       |     |   5,298,451 |     | 4,633,840 |

17.The Group as a lessee The Group head office leases office premise in Singapore under a 3 -yearlease arrangement and office equipment under a 3 -yearlease agreement. In Germany, the Group leases office premises under a 53 -monthlease agreement. In US, the Group leases office premises under a 37 -monthlease agreement. Lease payments are made in advance at the beginning of each month during the