Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 697

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 697
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     |                 |   |
| Lease liabilities               |     | ₩      130,969,812 |   |     | ₩   151,497,227 |   |
| Less) cash and cash equivalents |     |        325,973,826 |   |     |     689,973,487 |   |
|                                 |     |       (195,004,014 | ) |     |    (538,476,260 | ) |
| Total equity (B)                |     |        882,092,363 |   |     |   1,454,585,986 |   |
| Net borrowings and total equity |     | ₩      687,088,349 |   |     |  ₩1,454,585,986 |   |
| Debt ratio (=A/B)               |     |                 (* | ) |     |              (* | ) |

____________ (*)Debt ratios are not presented as net borrowings and debt ratios are negative as at December 31, 2022 and 2021. 5. Fair value 5.1 Book value and fair value of financial instrument The difference between the carrying amount and fair value of the company’s financial assets and financial liabilities is insignificant. 5.2 Fair value hierarchy All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: •Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities •Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable •Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable Fair values of the Company’s financial assets and liabilities as at December 31, 2022 and 2021, which are accounted as amortized cost, are categorized as Level 3. 5.3 Recurring transfer between levels of the fair value hierarchy The Company recognizes the transfer between levels of the fair value hierarchy at the end of the reporting period, and there is no transfer between Level 1 and Level 2 during the current and previous years.

F-154

6. Financial instruments by category 6.1 Book value of financial instruments category The carrying value of financial instruments by category