Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 679

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 679
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 2022 |   |     | December 31, 
         2021 |   |     | Closing  
 month    |     | Main business   |
|:--------------------------------|:----|:---------|:----|----------------------------:|:--|:----|-------------:|:--|:----|:---------|:----|:----------------|
| Joint Protein Central Co., Ltd. |     | Korea    |     |                       34.02 | % |     |        35.99 | % |     | December |     | Pharmaceuticals |
| Crystal Bioscience Co., Ltd.    |     | Korea    |     |                       22.89 | % |     |        24.21 | % |     | December |     | Pharmaceuticals |
| Crystal Genomics Co., Ltd.      |     | Korea    |     |                       14.23 | % |     |         9.27 | % |     | December |     | Pharmaceuticals |
| Dukseong Co., Ltd.              |     | Korea    |     |                       10.82 | % |     |        11.45 | % |     | December |     | Others          |
| Others                          |     | —        |     |                       18.04 | % |     |        19.08 | % |     | December |     | —               |
| Total                           |     |          |     |                      100.00 | % |     |       100.00 | % |     |          |     |                 |

2. Significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. 2.1 Basis of preparation The financial statements of the Company have been prepared in accordance with IFRS from the annual reporting period commencing on or after January 1, 2021.These are the standards, subsequent amendments and related interpretations issued by the International Accounting Standards Board (IASB). The preparation of financial statements requires the use of critical accounting estimates. Management also needs to exercise judgement in applying the Company’s accounting policies. The areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in Note 3. 2.2 New or amended accounting standards and interpretations adopted The consolidated entity has adopted all of the new or amended accounting standards and interpretations issued by the IASB that are