Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 703

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 703
---
 |                  |     |                |
| 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            |     | Cashflow                             |     |                 | Non-cash movements |     |                  |     | Share capital    |     |                |
| Interest expense     |     | Others                               |     |                 |                    |     |                  |     |                  |     |                |
| Lease liabilities    |     | ₩  168,449,110                       |     | ₩   (48,000,000 | )                  |     | ₩     31,048,117 |     | ₩              — |     | ₩  151,497,227 |

F-165

29. Events after the reporting period The Company entered into a comprehensive equity swap agreement dated on February 13, 2023 with OSR Holdings Co., Ltd. (“OSR Holdings”). In accordance with the equity swap agreement, shareholders of the Company received OSR Holdings’ 590,425shares in exchange for the Company’s share on March 31, 2023. As a result of equity swap, the Company became a wholly -ownedsubsidiary of OSR Holdings as of April 1, 2023.

F-166 ANNEX A AMENDED AND RESTATED BUSINESS COMBINATION AGREEMENT by and among OSR HOLDINGS CO., LTD., BELLEVUE LIFE SCIENCES ACQUISITION CORP. and THE COMPANY STOCKHOLDERS (AS DEFINED HEREIN)

TABLE OF CONTENTS

|                                                                   |     |                                                                                   |     | Annex A  
 Page No. |
| ARTICLE I CERTAIN DEFINITIONS                                     |     |                                                                                   |     | A-2      |
| 1.01                                                              |     | Certain Definitions                                                               |