Company: OSRH
Filing Date: 2025-05-28
Form Type: S-1
Source: 0001213900-25-048346
Chunk: 65

Company: OSR Holdings, Inc.
Filing Date: 2025-05-28
Form: S-1
Chunk 65
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 of possible losses in
an asset portfolio in the events of counterparty’s default, breach of contract and deterioration in the credit quality of the counterparty.
For the risk management reporting purposes, the Group manages the credit risk systematically and pursues value maximization and continuous
growth of the Group by efficient resource allocation and monitoring non-performing loans. In order to reduce the risks that may occur
in transactions with financial institutions, such as cash and cash equivalents and various deposits, the Group conducts transactions only
with financial institutions with high creditworthiness. As of March 31, 2025, the Group believes that there are low signs of material
default, and the maximum exposure to credit risk as of March 31, 2025 is equal to the book value of financial instruments (excluding cash).

43

Liquidity risk management

The Group constantly monitors its liquidity positions
to ensure that no borrowing limits or commitments are breached to meet operating capital needs. In estimating liquidity, we also take
into account external laws or legal requirements, such as the group’s financing plan, compliance with agreements, internal target
financial ratios and currency restrictions.

The Group’s liquidity risk analysis details
as of March 31, 2025 and December 31, 2024 are as follows:

|                       |     | March 31, 2025 |            |     |             |            |     |                    |            |     |           |         |     |           |   |
|:----------------------|:----|:---------------|-----------:|:----|:------------|-----------:|:----|:-------------------|-----------:|:----|:----------|--------:|:----|:----------|:--|
|                       |     |                |            |     |             |            |     | Remaining maturity |            |     |           |         |     |           |   |
|                       |     | Book Value     |            |     | Cashflow by 
 contract    |            |     | Within             
 a year             |            |     | 1 year to 
 3 years   |         |     | More than 
 3 years   |   |
| Financial liabilities |     | $              |  4,710,699 |     | $           |  4,846,694 |     | $                  |  4,558,520 |     | $         | 288,173 |     | $         |   |
| Other Payables        |     |                |