Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 1399

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 6
Chunk 1399
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 the company
or its subsidiaries or any other individual having a relationship which in the opinion of the company’s board of directors, would
interfere with the director’s exercise of independent judgment in carrying out the responsibilities of a director. Our board of
directors has determined that each of Drs. Reed, Roberts and Chung and Mr. Park is an “independent director” as defined
in the Nasdaq listing standards and applicable SEC rules. Our board of directors also determined that Mr. Euh, who resigned from
the Board effective June 21, 2023, was independent. Our independent directors will have regularly scheduled meetings at which only
independent directors are present.

Item 14.	Principal Accountant Fees and Services

The following is a summary of fees paid or to be paid to WithumSmith+Brown,
PC, or Withum, for services rendered.

Audit Fees. Audit fees consist of fees for professional services
rendered for the audit of our year-end financial statements and services that are normally provided by Withum in connection with regulatory
filings. The aggregate fees of Withum for professional services rendered for the audit of our financial statements and other required
filings with the SEC for the fiscal year ended December 31, 2024 totaled approximately $152,940 . The aggregate fees of Withum for
professional services rendered for the audit of our financial statements and other required filings with the SEC for the fiscal year
ended December 31, 2023 totaled approximately $176,176. The aggregate fees of Withum for professional services rendered for the
audit of our financial statements and other required filings with the SEC for the fiscal year ended December 31, 2022 totaled approximately
$52,000. The above amounts include interim procedures and audit fees.

Audit-Related Fees. Audit-related fees consist of fees billed
for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are
not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and
consultations concerning financial accounting and reporting standards. During the fiscal years ended December 31, 2024 and December 31,
2023, we did not pay Withum any audit-related fees.

Tax Fees. We did not pay Withum for tax services, planning or
advice for the fiscal years ended December 31, 2024 and December 31, 2023.

All Other Fees. We did not