Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 25

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 25
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 identical assets or liabilities

●Level 2 - Valuation techniques for which the lowest level input
that is significant to the fair value measurement is directly or indirectly observable

●Level 3 - Valuation techniques for which the lowest level input
that is significant to the fair value measurement is unobservable

Fair values of the Group’s financial
assets and liabilities as of September 30, 2025 and December 31, 2024, which are accounted
as amortized cost, are categorized as Level 3.

Recurring transfer between levels
of the fair value hierarchy

Fair value hierarchy classifications
of the financial instruments that are measured at fair value level 3 as at September 30, 2025 is as follows(Null for December 31, 2024):

    September 30, 2025 

    Level 1  
    Level 2  
    Level 3  
    Total 
  
     Recurring fair value measurements Financial liabilities at fair
    value through profit or loss 
    $        -  
    $        -  
    $700,777  
    $700,777 

Valuation Techniques and the Inputs

Valuation techniques and inputs used
in the recurring and non-recurring fair value measurements categorized within Level 3 of the fair value hierarchy as at September 30,
2025 is as follows:(Null for December 31, 2024):

The Group did not change any valuation
techniques in determining the fair value, which is categorized within Level 3 of the fair value hierarchy.

     September 30, 2025     Fair Value   Level   Valuation Techniques  Inputs  Financial liabilities at fair value             Tsiveriotis-     through profit or loss  $630,603    3    Fernandes model   Stock Volatility, Risk-free rate 

17

(6)Financial instruments by category

The carrying value of financial instruments category as of
September 30, 2025 and December 31, 2024 are as follows:

    September 30, 2025 
  
    Financial assets: 
    Financial assets  at amortized cost  
    Financial liabilities  at fair value  
    Financial liabilities  at amortized cost  
    Total 
  
    Cash and cash equivalents 
    $2,177,309  
    $-  
    $-  
    $2,177