Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 578

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 578
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               |     |   |               |     |   |             |     |   |              |
| Investments held in Trust Account |     | $ |    20,886,019 |     | $ |    20,886,019 |     | $ | —           |     | $ | —            |

F-23

BELLEVUE LIFE SCIENCES ACQUISITION CORP. NOTES TO CONDENSED FINANCIAL STATEMENTS SEPTEMBER 30, 2024 (UNAUDITED) NOTE 8 — FAIR VALUE MEASUREMENTS (cont.)

|                                   |     |   | December 31, 
         2023 |     |   | Quoted Prices 
     In Active 
       Markets 
     (Level 1) |     |   | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |     |   | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |
|:----------------------------------|:----|:--|-------------:|:----|:--|--------------:|:----|:--|:------------|:----|:--|:-------------|
| Assets:                           |     |   |              |     |   |               |     |   |             |     |   |              |
| Investments held in Trust Account |     | $ |   36,605,106 |     | $ |    36,605,106 |     | $ | —           |     | $ | —            |

There were no transfers between Levels1, 2 and 3 during the nine months ended September 30, 2024 and year ended December 31, 2023.

NOTE 9 — SUBSEQUENT EVENTS The Company evaluated subsequent events to determine if events or transactions occurred after the condensed balance sheet date up to the date the unaudited condensed financial statements were issued. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, other than the following: Subscription Agreement On October 4, 2024, the Company and Toonon Partners Co., Ltd. (“Toonon”) entered into a subscription agreement (as amended on December17, 2024, the “Subscription Agreement”), pursuant to which, among other things, the Company has agreed to issue and sell to Toonon, and Toonon has agreed to subscribe for and purchase, 222,222shares (the “PIPE Shares”) of Series A Preferred Stock