Company: OTSA
Filing Date: 2025-06-09
Form Type: F-1
Source: 0001213900-25-052720
Chunk: 317

Company: OTSAW Ltd
Filing Date: 2025-06-09
Form: F-1
Chunk 317
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     |          — |     |          — |   |     |           — |   |     |       — |     |      16,792 |   |     | (2,739,407  | ) |     |  (2,722,615 | ) |     |    (147,755 | ) |     |  (2,870,370 | ) |
| Loss for the year                               |     |            |     |       |     |            |     |            |   |     |             |   |     |         |     |             |   |     | (2,739,407  | ) |     |  (2,739,407 | ) |     |    (174,387 | ) |     |  (2,913,794 | ) |
| Translation reserve                             |     |            |     |       |     |            |     |            |   |     |             |   |     |         |     |      16,792 |   |     |             |   |     |      16,792 |   |     |      26,632 |   |     |      43,424 |   |
| Balance at Oct 31, 2023                         |     | 94,250,000 |     | 9,425 |     | 17,239,364 |     |          — |   |     |  (9,462,751 | ) |     |  22,619 |     |    (100,912 | ) |     | (18,313,020 | ) |     | (10,605,275 | ) |     |    (218,778 | ) |     | (10,824,053 | ) |

The accompanying notes form an integral part of the unaudited condensed consolidated financial statements.

F-45

OTSAW LIMITED AND ITS SUBSIDIARIES
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE SIX MONTHS ENDED OCTOBER 31, 2024 AND 2023

|                                                                 |     | Note |     |       2024 |   |     |       2023 |   |
|                                                                 |     |      |     |        USD |   |     |        USD |   |
| Operating activities                                            |     |      |     |            |   |     |            |   |
| Loss before income tax                                          |     |