Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 677

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 677
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 a new start -upor joint venture with business partners based on their direct ownership or control over the platform technologies acquired from business combinations. Such quality would support the goodwill recognition.

F-131

33. Business combinations (cont.) 33.1 Summary of business combinations Details of business combinations that occurred for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     |                            |     | For the years ended December 31, 2023 |     |           |   |     |                     |
|:---------------------|:----|:---------------------------|:----|:--------------------------------------|:----|----------:|:--|:----|:--------------------|
| Acquiree             |     | Main business              |     | Acquisition                           
 date                                  |     | Ownership 
       (%) |   |     | Total               
 consideration       |
| Darnatein            |     | New drug development, etc. |     | 2023-03-31                            |     |     100.0 | % |     | ₩   105,004,724,500 |

Details of business combinations that occurred for the year ended December 31, 2022 are as follows:

| (Korean won in unit) |     |                                  |     | For the years ended December 31, 2022 |     |           |   |     |                         |
|:---------------------|:----|:---------------------------------|:----|:--------------------------------------|:----|----------:|:--|:----|:------------------------|
| Acquiree             |     | Main business                    |     | Acquisition                           
 date                                  |     | Ownership 
       (%) |   |     | Total                   
 consideration           |
| RMC                  |     | Medical device distribution, etc |     | 2022-12-31                            |     |     100.0 | % |     | ₩         5,449,676,000 |
| VAXIMM               |     | New drug development, etc        |     | 2022-12-31                            |     |     100.0 | % |     | ₩  124,558,971,196      |

33.2 Assets acquired and liabilities assumed Details of identifiable assets and liabilities and goodwill, which are recognized as the result of business combination that occurred for the year ended December 31, 2023 are set forth in the table