Company: OTSA
Filing Date: 2025-06-09
Form Type: F-1
Source: 0001213900-25-052720
Chunk: 355

Company: OTSAW Ltd
Filing Date: 2025-06-09
Form: F-1
Chunk 355
---
 |     |        — |   |     |    (71,596 | ) |
| Loss for the year          |     | (2,204,991 | ) |     |   (564,674 | ) |     | (144,129 | ) |     | (2,913,794 | ) |

F-81

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.) Geographical segments Geographical segments are analysed 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. The Revenue for the six months ended October 31,

| Revenue |     | Asia Pacific |     |    Europe |     | North America |     |     Total |
| 2024    |     |    1,246,178 |     |   441,072 |     |        88,733 |     | 1,775,983 |
| 2023    |     |    1,374,999 |     | 1,286,838 |     |       106,000 |     | 2,767,837 |

25.Events after the end of the reporting period On November30, 2024, an umbrella agreement in respect of the Otsaw -SwisslogJV was entered into between (i) Otsaw Limited, (ii) Otsaw Digital Pte. Ltd., (iii) Otsaw Technology Solutions Pte. Ltd., (iv) Swisslog Healthcare Holding AG and (v) Otsaw Swisslog Healthcare Robotics Pte. Ltd. On January20, 2025, following the exercise of options relating to the Swisslog asset acquisition, Otsaw Swisslog Healthcare Robotics Pte. Ltd paid the 3rd and last tranche of SGD800,000 (1,334shares) to Swisslog Healthcare and is then 100% owned by Otsaw Technology Solutions Pte. Ltd. (See Note 15). In January 2025, the Company issued 301,348 new ordinary shares to its shareholders for a total consideration of USD 550,000. In March 2025, Otsaw Digital Pte Ltd