Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 671

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 671
---
                                         |     |                 |     |               |     |          ₩  460,000,000 |     | ₩    160,000,000 |

F-122

18. Other liabilities Details of other liabilities as at December 31, 2023 and 2022 are as follows:

| (Korean won in unit)             |     |   December 31, 
           2023 |     |   December 31, 
           2022 |
|:---------------------------------|:----|---------------:|:----|---------------:|
| Accrued expense for annual leave |     |  ₩  27,797,324 |     |  ₩  18,064,904 |
| Withholdings                     |     |     78,342,711 |     |    114,507,286 |
| Total                            |     | ₩  106,140,035 |     | ₩  132,572,190 |

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. Danatein’s pension plan has converted from the DB type to the DC type at the end of March 31, 2017, and is obligated to pay severance payment as DB type which incurred before the March 31, 2017. Meanwhile, expenses recognized by the Group in relation to the defined contribution retirement benefit plan for the years ended December 31, 2023 and 2022 are ₩119,411 thousand and ₩22,458 thousand, respectively. 20. Share capital Details of share capital as at December 31, 2023 and 2022 are as follows:

| (Korean won in unit and number of shares) |     | December 31, 2023  |     |             |     |               |     |                  |
|:------------------------------------------|:----|:-------------------|:----|------------:|:----|--------------:|:----|:-----------------|
| Par value                                 
 per share                                 |     | Shares             
 authorized         |     |      Shares 
  issued