Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 639

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 639
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 833,520,000 |

| (Korean won in unit)  |     | December 31, 2023 |     |   |     |             |
|:----------------------|:----|:------------------|:----|:--|:----|------------:|
| Related               
 parties               |     | Short-term        
 borrowings        |     |   |     |             |
| Other related parties |     | Key managements   |     | ₩ |     | 500,000,000 |

31.5 Renumeration for key management Compensations paid or accrued to key management of the Parent for the half -yearsended June 30, 2024 and 2023 are as follows:

| (Korean won in unit) |     | For the half 
 year ended   
 June 30,     
 2024         |     |             |     | For the half 
 year ended   
 June 30,     
 2023         |     |             |
|:---------------------|:----|:-------------|:----|------------:|:----|:-------------|:----|------------:|
| Salaries             |     | ₩            |     | 277,231,408 |     | ₩            |     | 304,791,683 |

The Group’s key management includes registered directors who have important authority and responsibility for planning, operation, and control of the Group’s business activities. 31.6 Collateral or guarantee provided for or received from related parties No collateral or guarantee were provided for related parties and were received from related parties as at June 30, 2024 and December 31, 2023.

F-86

32. Non-cash transaction 32.1 Significant non-cashflow transactions Significant transactions without cash inflows or outflows for the half -yearsended June 30, 2024 and 2023 are as follows:

| (Korean won in unit)                                       |     | For the half 
 year ended   
 June 30,     
 2024         |     |   |     | For the half 
 year ended   
 June 30,     
 2023         |     |                 |
|:-----------------------------------------------------------|:----|:-------------|:----|:--|:----|:-------------|:----|----------------:|
| Reclassification of current portion of long-term borrowing |     | ₩            |     | — |     | ₩