Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 112

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 112
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 accounts
as soon as monies become available from anticipated near-term financing arrangements.

The Board of Directors’ Role in Risk Oversight

The board of directors oversees that the assets
of our company are properly safeguarded, that the appropriate financial and other controls are maintained, and that our business is conducted
wisely and in compliance with applicable laws and regulations and proper governance. Included in these responsibilities is the board
of directors’ oversight of the various risks facing our company. In this regard, our board of directors seeks to understand and
oversee critical business risks. Our board of directors does not view risk in isolation. Risks are considered in virtually every business
decision and as part of our business strategy. Our board of directors recognizes that it is neither possible nor prudent to eliminate
all risk. Indeed, purposeful and appropriate risk-taking is essential for our company to be competitive on a global basis and to achieve
its objectives.

While the board of directors oversees risk management,
company management is charged with managing risk. Management communicates routinely with the board of directors and individual directors
on the significant risks identified and how they are being managed. Directors are free to, and indeed often do, communicate directly
with senior management.

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Our board of directors administers its risk oversight
function as a whole by making risk oversight a matter of collective consideration; however, much of the work is delegated to committees,
which will meet regularly and report back to the full board of directors. We have established a standing audit committee, compensation
committee and corporate governance and nomination committee of our board of directors. The audit committee will oversee risks related
to our financial statements, the financial reporting process, accounting and legal matters, the compensation committee will evaluate
the risks and rewards associated with our compensation philosophy and programs, and the corporate governance and nomination committee
will evaluate risk associated with management decisions and strategic direction.

Committees of the Board of Directors

Upon the consummation of the Business Combination,
the Company Board reconstituted its audit committee, compensation committee and corporate governance and nomination committee. The Board
of Directors adopted a new charter for each of these committees, which comply with the applicable requirements of current SEC and Nasdaq
rules. The Company intends to comply with future requirements to the extent applicable. The Company Board may from time to time establish
other committees.

Audit Committee

As of the completion of the Business Combination,
the members of our audit committee consist of Mr. Jee, Mr. Lee and Mr. Park