Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 637

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 637
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----------|:----|------------------:|:-----------|:----|:--|:----|:--|
| Location             |     | Main business |     | Ownership            
 (%)                  |     |               | Book value |     |   |     | Ownership 
 (%)       |     |                   | Book value |     |   |     |   |
| Taction Co., Ltd.    |     | Korea         |     | Software development |     |          33.3 | %          |     | ₩ |     | —         |     |              33.3 | %          |     | ₩ |     | — |

The summarized financial information of investments in associates as of the closing date and for the current period is as follows.

| (Korean won in unit) |     | For the period ended December 31, 2023 |     |             |     |   |     |            |     |   |     |            |     |   |     |              |               |     |   |     |              |   |
|:---------------------|:----|:---------------------------------------|:----|------------:|:----|:--|:----|-----------:|:----|:--|:----|:-----------|:----|:--|:----|:-------------|:--------------|:----|:--|:----|:-------------|:--|
| Assets               |     |                                        |     | Liabilities |     |   |     |    Revenue |     |   |     | Net income |     |   |     |              | Comprehensive 
 income        |     |   |     |              |   |
| Taction Co., Ltd.*   |     | ₩                                      |     | 143,966,473 |     | ₩ |     | 48,194,665 |     | ₩ |     | —          |     | ₩ |     | (109,868,483 | )             |     | ₩ |     | (109,868,483 | ) |

____________ (*)Taction Co., Ltd. was incorporated to engage in software development and IT consulting. As no practical plan to generate revenue and maintain going -concernbasis in the foreseeable future was provided, the Parent recognized impairment loss amounting to acquisition cost. There is no equity method valuation applied on investments in associate for the six months ended June 30, 2024 or 2023.

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