Company: OTSA
Filing Date: 2025-07-16
Form Type: F-1/A
Source: 0001213900-25-064434
Chunk: 139

Company: OTSAW Ltd
Filing Date: 2025-07-16
Form: F-1/A
Chunk 139
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 |                    (1,390,632 | ) |     |    (14,990 | ) |     |   (4,493 | ) |     | (1,410,115 | ) |     |   (677,717 | ) |     |     (2,669 | ) |     |  (14,383 | ) |     |   (694,769 | ) |
| Loss before         
 income tax          |     |                    (5,028,242 | ) |     | (1,058,938 | ) |     | (371,009 | ) |     | (6,458,189 | ) |     | (5,456,523 | ) |     |   (999,994 | ) |     | (250,494 | ) |     | (6,707,011 | ) |

83

Revenue contribution from AMR and AGV increased to US$477,610 (FY23: US$453,863) and US$4,761,222 (FY23: US$4,582,837) respectively due to increased sales team members hired and deployed and Sales/Distribution channels established, coupled with increased marketing activity and expenditure. Cost of revenue for AMR decreased to US$134,113 (Apr 23: US$187,427) due to low cost incurred on sales of outgoing AMR models which enjoys cost efficiencies. Cost of revenue for AGV increased to US$3,470,774 (April 23: US$3,460,210) in line with its revenue increase. The total operating expenses for AMR decreased to US$3,637,610 (Apr 23: US$4,778,805) due to cost efficiencies of selling matured models with internally -generatedcosts. Comparatively the total operating expenses for AGV went up to US$2,335,392 (Apr 23: US$1,945,260) as its cost base comprises higher external component and thus in line with the increase in AGV revenue. Results of Operations for the Six Months Ended Oct 31, 2024 and 2023 The following table sets forth a summary of our consolidated results of operations for the periods ended October 31, 2024 and 2023 as indicated. This information should be read together with our consolidated financial statements and related notes included elsewhere in this prospectus. The operating results in any year are not necessarily indicative of the results that may be expected for any future trends.