Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 674

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 674
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     |          291,321,390 |             |     |                       — |         |     |             (42,565,206 | ) |
| Total                                         |     |            ₩                       — |               |     | ₩                  — |             |     |     ₩   (19,448,212,933 | )       |     |     ₩   (19,448,212,933 | ) |

30. Earnings per share Basic earnings per share for the years ended December 31, 2023 and 2022 are calculated as follows:

| (Korean won in unit and number of shares)                  |     |                          2023 |   |     |                     2022 |
| Net income (loss) (A)                                      |     |           ₩   (13,601,660,508 | ) |     |         ₩  1,344,957,866 |
| Weighted average number of ordinary shares outstanding (B) |     |                     1,668,498 |   |     |                  390,425 |
| Basic earnings (loss) per ordinary share (=A/B)            |     | ₩                      (8,152 | ) |     | ₩                  3,445 |

Weighted average number of ordinary shares outstanding for the years ended December 31, 2023 and 2022 are calculated as follows:

| (number of shares)                                     |     |      2023 |     |    2022 |
| Ordinary shares outstanding at the beginning           |     | 1,160,672 |     | 301,000 |
| Weighted number of ordinary shares newly issued        |     |   446,458 |     |  89,425 |
| Weighted number of ordinary shares newly issued        |     |    49,604 |     |       — |
| Conversion of convertible bonds                        |     |    11,764 |     |       — |
| Weighted average number of ordinary shares outstanding |     | 1,668,498 |     | 390,425 |

The group’s diluted earnings per share is the same as basic earnings per share because there is no dilution effect.

F-129

31. Related party disclosure 31.1 Related parties As of December 31, 2023, the Group’s related parties are as follows:

| Type                            |     | Related parties                             |
| Ultimate parent