Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 466

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 466
---
 a result of transaction gains or losses related to remeasuring certain assets and liability balances that are denominated in foreign currencies. These exposures may change over time as business practices evolve and economic conditions change. To date, foreign currency transaction gains and losses have not been material to our consolidated financial statements, and OSR Holdings has not engaged in any foreign currency hedging transactions. Segments OSR Holdings operates and manages the business as one reportable and operating segment, which is the business of a global healthcare holding company creating, acquiring and developing pharmaceutical and healthcare technologies. Our chief executive officer reviews financial information on an aggregate basis for allocating and evaluating financial performance.

294 Off-Balance Sheet Arrangements OSR Holdings did not have during the periods presented, and we do not currently have, any off -balancesheet arrangements, as defined in the rules and regulations of the SEC. Emerging Growth Company and Smaller Reporting Company Status The Jumpstart Our Business Startups (JOBS) Act of 2012 permits an “emerging growth company” such as us to take advantage of an extended transition period to comply with new or revised accounting standards applicable to public companies until those standards would otherwise apply to private companies. New OSR Holdings has elected to not “opt out” of this provision and, as a result, we will adopt new or revised accounting standards at the time private companies adopt the new or revised accounting standard and will do so until such time that we either (i) irrevocably elect to “opt out” of such extended transition period or (ii) no longer qualify as an emerging growth company. New OSR Holdings is also a “smaller reporting company” meaning that the market value of our stock held by non -affiliatesplus the proposed aggregate amount of gross proceeds to us as a result of this offering is expected to be less than $700 million and our annual revenue was less than $100 million during the most recently completed fiscal year. We may continue to be a smaller reporting company after this offering if either (i) the market value of our stock held by non -affiliatesis less than $250 million or (ii) our annual revenue was less than $100 million during the most recently completed fiscal year and the market value of our stock held by non -affiliatesis less than $700 million. If we are a smaller reporting company at the time that we cease to be an emerging growth company, we may continue to rely on exemptions from certain disclosure requirements that are available to smaller reporting companies. Specifically, as