Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 46

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 46
---

Risk

We are a smaller reporting company as defined
in Rule 12b-2 of the Exchange Act and are not required to provide the information otherwise required under this item.

Item 4. Controls and Procedures

Disclosure controls and procedures
are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under
the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.
Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to
be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Chief
Executive Officer and Chief Financial Officer, or persons performing similar functions, as appropriate, to allow timely decisions regarding
required disclosure.

As required by Rules 13a-15
and 15d-15 under the Exchange Act, our management, with the participation of our Chief Executive Officer and Chief Financial Officer,
carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30,
2025.

In our Quarterly Report on
Form 10-Q for the quarter ended June 30, 2025, management concluded that the material weaknesses previously identified in our Quarterly
Report on Form 10-Q for the quarter ended March 31, 2025, had been remediated and that our disclosure controls and procedures were effective
as of that date. During the third quarter of 2025, management continued to monitor and test the operation of these controls and procedures
and did not identify any new material weaknesses. Based on this evaluation, our management concluded that our disclosure controls and
procedures were effective as of September 30, 2025.

We believe, however, that a controls system,
no matter how well designed and operated, cannot provide absolute assurance that the objectives of the controls systems
are met, and no evaluation of controls can provide absolute assurance that all control issues and instances
of fraud or error, if any, within a company have been detected.

31

PART II—OTHER INFORMATION

Item 1. Legal Proceedings

We may from time to time become subject to a range
of actual or potential claims, lawsuits and other legal and administrative proceedings (including those described below) that may arise
in the ordinary course of business. Some of these claims, lawsuits and other proceedings may range in complexity and result in