Company: OSRH
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076461
Chunk: 25

Company: OSR Holdings, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 25
---
 1  
    Level 2  
    Level 3  
    Total 
  
    Recurring fair value
    measurements Financial liabilities at fair value through profit or loss 
    $   -  
    $-  
    $630,603  
    $630,603 

16

Valuation Techniques and the Inputs

Valuation techniques and inputs used
in the recurring and non-recurring fair value measurements categorized within Level 3 of the fair value hierarchy as at June30, 2025
is as follows:(Null for December 31, 2024):

The Group did not change any valuation
techniques in determining the fair value, which is categorized within Level 3 of the fair value hierarchy.

     June 30, 2025     Fair Value   Level   Valuation Techniques  Inputs  Financial liabilities at fair value through profit or loss  $630,603    3   Tsiveriotis- Fernandes model  Stock Volatility, Risk-free rate 

(6)Financial instruments by category

The carrying value of financial instruments category as
of June 30, 2025 and December 31, 2024 are as follows:

    June 30, 2025 

    Financial
                                                                                assets at
                                            
                                            amortized cost  
    Financial 
    liabilities at 
    fair value  
    Financial 
    liabilities at 
    amortized cost  
    Total 
  
    Financial assets: 

    Cash and cash equivalents 
    $1,584,406  
    $-  
    $-  
    $1,584,406 
  
    Trade and other receivables 
     751,245  
     -  
     -  
     751,245 
  
    Other current financial assets 
     58,980  
     -  
     -  
     58,980 
  
    Other non-current financial assets 
     390,408  
     -  
     -  
     390,408 

    Financial liabilities: 

    Trade and other payables 
     -  
     -  
     7,559,067  
     7,559,067 
  
    Accrued expenses 
     -  
     -  
     906,605  
     906,605 
  
    Current financial liabilities 
     -