Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 673

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 673
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 year |     |          (13,601,660,508 | ) |     |            1,344,957,866 |   |
| Ending                         |     |       ₩  (13,534,586,604 | ) |     | ₩             67,073,904 |   |

23. Revenue and cost of sales Details of revenue for the years ended December 31, 2023 and 2022, are as follows:

| (Korean won in unit)     |     |          December 31, 
                  2023 |     | December 31,                
 2022                        |
|:-------------------------|:----|----------------------:|:----|:----------------------------|
| Sales of medical devices |     | ₩       4,379,326,075 |     | ₩                         — |
| Service revenue          |     |            74,224,985 |     | —                           |
| Total                    |     | ₩       4,453,551,060 |     | ₩                         — |

F-124

23. Revenue and cost of sales (cont.) Details of cost of sales for the years ended December 31, 2023 and 2022, are as follows:

| (Korean won in unit)        |     | December 31,     
 2023             |     | December 31,       
 2022               |
|:----------------------------|:----|:-----------------|:----|:-------------------|
| Purchase of medical devices |     | ₩  3,266,142,216 |     | ₩                — |

24. Commitment and contingencies 24.1 Commitment with financial institution The details of the limit of financial transaction contracts and execution amounts entered with financial institutions as of December 31, 2022 is as follows (nil as of December 31, 2023):

| (Korean won in unit) |     | Details                       |     | Commitment     
 amount         |     | Executed       
 amount         |
| Woori Bank Co., Ltd. |     | Woori trust-on guarantee loan |     | ₩  330,000,000 |     | ₩  283,250,903 |

24.2 Collateral and guarantee provided for others The details of the collateral and payment guarantee provided by the Group for others as of December 31, 2022 is