Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 33

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 1
Chunk 33
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 ownership or control over the platform technologies acquired from the Business Combinations.
Such quality would support the goodwill recognition.

Details
of business combinations that occurred for the three months ended March 31, 2025 and 2024 are as follows:

        For the year ended December 31, 2023  Acquiree  Main business  Acquisition date  Ownership
(%)   Total
consideration   Darnatein  New drug development, etc.  March 31, 2023   100.0%  $81,436,889  

22

Business
combination in 2023 - Darnatein

Details
of identifiable assets and liabilities and goodwill, which are recognized as the result of the acquisition of Darnatein completed during
the year ended December 31, 2023 are set forth in the table below.

    Darnatein 
  
    Fair value of total identifiable assets: 

    Current assets: 

    Cash and cash equivalents 
    $68,600 
  
    Trade and other receivables 
     4,338 
  
    Current tax assets 
     285 
  
    Non-current assets: 

    Equipment and vehicles 
     7,307 
  
    Right-of-use assets 
     73,114 
  
    Intangible assets 
     73,948,145 
  
    Non-current financial assets 
     1,101 

     74,102,891 
  
    Fair value of total identifiable liabilties: 

    Current liabilities: 

    Trade and other payables 
     70,240 
  
    Lease liabilities 
     33,612 
  
    Current other liabilities 
     6,497 
  
    Non-current liabilities: 

    Severance payment 
     1,889 
  
    Lease liabilities 
     58,784 
  
    Deferred tax liabilities 
     19,407,543 

     19,578,565 
  
    Fair value of identifiable net assets 
     54,524,326 
  
    Goodwill  
     26,912,563 
  
    Purchase consideraation transferred (*) 
    $81,436,889 

 For the three months ended March 31,
2025, the Group’s condensed consolidated statement of operations included $146,757 of operating loss, which included $39,177 of
wages and salaries, from D