Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 585

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 585
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000 |   |
| Fair value of warrants and rights included in the Units sold in the Initial Public Offering and in the exercise of the over-allotment |     |            — |     |        |   — |     |            |  1,236,527 |   |     |             |          — |   |     |               |  1,236,527 |   |
| Accretion of common stock to possible redemption value                                                                                |     |            — |     |        |   — |     |            | (5,561,311 | ) |     |             | (3,888,323 | ) |     |               | (9,449,634 | ) |
| Net income                                                                                                                            |     |            — |     |        |   — |     |            |          — |   |     |             |    403,780 |   |     |               |    403,780 |   |
| Excise tax payable attributable to redemption of common stock                                                                         |     |            — |     |        |   — |     |            |          — |   |     |             |   (359,957 | ) |     |               |   (359,957 | ) |
| Balance, December 31, 2023                                                                                                            |     |    2,155,000 |     | $      | 216 |     | $          |          — |   |     | $           | (3,907,008 | ) |     | $             | (3,906,792 | ) |

The accompanying notes are an integral part of the financial statements.

F-30

BELLEVUE LIFE SCIENCES ACQUISITION CORP.
STATEMENTS OF CASH FLOWS

| CASH FLOWS FROM OPERATING ACTIVITIES                                                 |     | For the years ended 
 December 31,        
 2023                |             |   |     | 2022 |          |   |
|:-------------------------------------------------------------------------------------|:----|:--------------------|------------:|:--|:----|:-----|---------:|:--|
| Net income (loss)                                                                    |     | $                   |     403,780 |   |     | $    |  (35,388 | ) |
| Adjustments to reconcile net income (loss) to net cash used in operating activities: |     |                     |             |   |     |      |          |   |
| Interest earned on investments held in the