Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 704

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 704
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2021 |
| Salaries             |     | ₩   94,891,186 |     | ₩   60,000,000 |
| Retirement benefits  |     |      2,907,344 |     |              — |
|                      |     | ₩   97,798,530 |     | ₩   60,000,000 |

The company’s key management includes registered directors who have important authority and responsibility for planning, operation, and control of the company’s business activities. 27.6As of December 31, 2022, there are no collateral or payment guarantees were provided for related parties orwere received from related parties. 28. Non-cash transaction 28.1During the current and previous year’s investment and financial activities, there are no significant transactions without cash inflows and outflows. 28.2Details of reconciliation of liabilities arising from financial activities for the years ended December 31, 2022 and 2021 are as follows.

| (Korean won in unit) |     | For the year ended December 31, 2022 |     |                 |                    |     |                  |     |                  |     |                |
|:---------------------|:----|:-------------------------------------|:----|:----------------|:-------------------|:----|:-----------------|:----|:-----------------|:----|:---------------|
| Beginning            |     | Cashflow                             |     |                 | Non-cash movements |     |                  |     |                  |     |                |
| Interest expense     |     | Others                               |     | Share capital   |                    |     |                  |     |                  |     |                |
| Lease liabilities    |     | ₩  151,497,227                       |     | ₩   (48,000,000 | )                  |     | ₩     27,472,585 |     | ₩              — |     | ₩  130,969,812 |

| (Korean won in unit) |     | For the year ended December 31, 2021 |     |                 |                    |     |                  |     |                  |     |                |
|:---------------------|:----|:-------------------------------------|:----|:----------------|:-------------------|:----|:-----------------|:----|:-----------------|:----|:---------------|
| Beginning            |