Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 640

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 640
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Details of long -termborrowings as at June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit)  |     | Purpose         |     | Interest rate |     | June 30, 
 2024     |     |             |     | December 31, 
 2023         |     |             |
|:----------------------|:----|:----------------|:----|:--------------|:----|:---------|:----|------------:|:----|:-------------|:----|------------:|
| Individual and others |     | Working capital |     | 4.6%          |     | ₩        |     | 793,082,754 |     | ₩            |     | 460,000,000 |

18. Current other liabilities Details of current other liabilities as at June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit)             |     | June 30, 
 2024     |     |            |     | December 31, 
 2023         |     |             |
|:---------------------------------|:----|:---------|:----|-----------:|:----|:-------------|:----|------------:|
| Accrued expense for annual leave |     | ₩        |     | 28,245,904 |     | ₩            |     |  27,797,324 |
| Withholdings                     |     |          |     | 68,511,178 |     |              |     |  78,342,711 |
| Total                            |     | ₩        |     | 96,757,082 |     | ₩            |     | 106,140,035 |

19. Post-employment benefits The Group maintains a defined contribution retirement benefit plan for its employees. The Group is obligated to pay fixed contributions to an independent fund, and the amount of future retirement benefits to be paid to employees is determined by the contributions made to the fund, etc., and the investment income generated from those contributions. Plan assets are managed independently from the Group’s assets in a fund managed by a trustee. Meanwhile, expenses recognized by the Group in relation to the defined contribution retirement benefit plan for the half -yearsended June 30, 2024 and 2023 are W 77,637 thousand and W78