Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 346

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 346
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: USD 15,369,613), available for offset against future profits. No deferred tax asset has been recognized due to the uncertainty in the availability of future taxable profit. 8.Earnings per share (i)Basic and dilutive earnings per share Basic earnings per share is calculated by dividing the net profit attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the financial year. For the purpose of calculating diluted earnings per share, profit attributable to equity holders of the Company and the weighted average number of ordinary shares outstanding are adjusted for the effects of all dilutive potential ordinary shares. There are no potentially dilutive outstanding securities for the six months ended October 31, 2024 and 2023.

F-63

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE SIX MONTHS ENDED OCTOBER 31, 2024 AND 2023 8.Earnings per share (cont.)

|                                                                                                  |     |       2024 |   |     |       2023 |   |
|                                                                                                  |     |        USD |   |     |        USD |   |
| Net loss attributable to equity holders of the Company                                           |     | (3,240,168 | ) |     | (2,739,407 | ) |
| Weighted average number of ordinary shares outstanding for basic and diluted earnings per share* |     | 44,828,700 |   |     | 39,105,068 |   |
| Basic and diluted earnings/(loss) per share (USD per share)*                                     |     |      (0.07 | ) |     |      (0.07 | ) |

____________ *Retroactively restated for the effect of 2025 Reverse Share Split (See Note 25) 9. Property, plant and equipment

| USD                      |     | Right-of use-asset |   |     |           |   |     | Owned assets |   |     |           |   |     |           |   |     |          |   |     |          |   |     |             |   |     |             |     |           |   |
| Group                    |     |           Premises |   |     |    Office 
 equipment |   |     |    Furniture 
          and 
     fittings |   |     |    Office 
 equipment |   |     |   Testing 
 equipment