Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 642

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 642
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 years in the three -yearperiod ended December 31, 2023 in conformity with International Financial Reporting Standards as issued by the International Accounting Standards Board. Basis for Opinion These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. Shinhan Accounting Corporation We have served as the Company’s auditor since 2023. Seoul, Korea September 23, 2024

F-88 OSR Holdings Co., Ltd. and its subsidiaries Consolidated financial statements for the years ended December 31, 2023 and 2022 “The accompanying consolidated financial statements, including all footnotes and disclosures, have been prepared by, and are the responsibility of, the Group.” Kim, Sang-Hoon Chief Executive Officer OSR Holdings Co., Ltd. F-89

(Korean won in unit)

|                                                         |     |   Notes |     |       December 31, 
               2023 |   |     |       December 31, 
               2022 |
|:--------------------------------------------------------|:----|--------:|:----|-------------------:|:--|:----|-------------------:|
| Assets                                                  |     |         |     |                    |   |     |                    |
| Non-current assets                                      |     |         |     |                    |   |     |                    |
| Equipment and vehicles                                  |     |      13 |     |   ₩     22,726,614 |