Company: OTSA
Filing Date: 2025-01-28
Form Type: DRS
Source: 0001213900-25-007614
Chunk: 285

Company: OTSAW Ltd
Filing Date: 2025-01-28
Form: DRS
Chunk 285
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2023: 5%) increase or decrease in the relevant foreign currencies against the functional currency of each Group entity. 5% (2023: 5%) is the sensitivity rate representing management’s assessment of the possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a 5% (2023: 5%) change in foreign currency rates. If the relevant foreign currency strengthens by 5% (2023: 5%) against the functional currency of each Group entity, profit or loss will increase or (decrease) by:

|                  |     | United States dollar impact |   |     |          |   |     | Euro dollar impact |   |     |        |
|                  |     |                        2024 |   |     |     2023 |   |     |               2024 |   |     |   2023 |
|                  |     |                         USD |   |     |      USD |   |     |                USD |   |     |    USD |
| Group            |     |                             |   |     |          |   |     |                    |   |     |        |
| (Loss) or profit |     |                    (131,467 | ) |     | (474,296 | ) |     |            (15,310 | ) |     | 17,829 |

Interest rate risk Interest rate is the risk that the value of a financial instrument will fluctuate due to changes in market interest rates. The Group is not exposed to significant interest rate risk as it has no significant interest -bearingfinancial assets and liabilities at the reporting date.

F-35

OTSAW LIMITED AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 APRIL 2024 22.Financial instruments and financial risks (cont.) Liquidity risk Liquidity risk refers to the risk in which the Group encounters difficulties in meeting its short -termobligations. Liquidity risk is managed by matching the payment and receipt cycles. The Group monitors its liquidity risk and maintains a level of cash and bank balances deemed adequate by management to finance the Group’s operations and mitigate the effects of fluctuations in cash flows. The table below summarises the maturity profile of the Group’s financial assets and liabilities at the reporting date based on contractual undiscounted repayment obligations:

|                                                                                               |     |  Less than