Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 1537

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 7
Chunk 1537
---
 
    April 22, 2025
  
    Alcide Barberis

    /s/ Seng Chin Mah
     
    Director
     
    April 22, 2025
  
    Seng Chin Mah

    /s/ Jin Whan Park
     
    Director
     
    April 22, 2025
  
    Jin Whan Park

    /s/ Sang Hyun Kim
     
    Director
     
    April 22, 2025
  
    Sang Hyun Kim

    /s/ Hyuk Joo Jee
     
    Director
     
    April 22, 2025
  
    Hyuk Joo Jee

    /s/ Joong Myung Cho
     
    Director
     
    April 22, 2025
  
    Joong Myung Cho

115

OSR HOLDINGS, INC.

(f/k/a Bellevue Life
Sciences Acquisition Corp.)

INDEX TO
CONSOLIDATED FINANCIAL STATEMENTS 

    Page
  
    Report of Independent Registered Public Accounting Firm (PCAOB ID #100) 
    F-2
  
    Consolidated Financial Statements:

    Consolidated Balance Sheets as of
    December  31, 2024 and 2023
    F-3
  
    Consolidated Statements of
    Operations for the years ended December 31, 2024 and 2023
    F-4
  
    Consolidated Statements of Changes
    in Stockholders’ Deficit for the years ended December 31, 2024 and 2023
    F-5
  
    Consolidated Statements of Cash
    Flows for the years ended December 31, 2024 and 2023
    F-6
  
    Notes to Consolidated Financial
    Statements
    F-7

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Stockholders and the Board of Directors
of

OSR Holdings, Inc. (f/k/a Bellevue Life Sciences
Acquisition Corp.):

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated
balance sheets of OSR Holdings, Inc. (f/k/a Bellevue Life Sciences Acquisition Corp.) (the “Company”) as of December 31, 2024
and 2023, the related consolidated statements of operations, changes in stockholder’s deficit and cash flows for the years then
ended, and the related