Company: OSRH
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076461
Chunk: 27

Company: OSR Holdings, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 27
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666) 
     (40,744)
  
    Losses on foreign currency translation 
     (16,098) 
     (93,303)

    Financial assets measured at fair value through profit and loss: 

    Gains on change in fair value of financial liabilities 
     23,943  
     - 
  
    Losses on change in fair value of financial liabilities 
     (23,440) 
     - 

(7)Cash and cash
                                            equivalents

The Group considers all money market
funds and highly liquid financial instruments with original maturities of three months or less to be cash equivalents.

    June 30,
    2025  
    December 31,
    2024 
  
    Cash and cash equivalents 
    $1,584,406  
    $341,543 

(8)Trade and other
                                            receivables, net

All trade receivables are recorded
at the invoiced amount and do not bear interest. Amounts collected on trade receivables are included in net cash provided by operating
activities in the statements of cash flows. The Group does not have any off-balance sheet credit exposure related to its customers.

    June 30,
    2025  
    December 31,
    2024 
  
    Trade receivables 
    $812,100  
    $972,036 
  
    Less: Allowance for credit losses 
     (69,317) 
     (67,580)
  
    Net trade receivables 
     742,783  
     904,456 
  
    Other receivables 
     8,462  
     29,368 
  
    Total 
    $751,245  
    $933,824 

(9)Inventories,
                                            net

Inventories consisted of the following as of June 30, 2025
and December 31, 2024:

    June 30,
    2025  
    December 31,
    2024 
  
    Merchandised goods 
    $215,693  
    $949,724 
  
    Less inventory reserves 
     (16,866) 
     (27,617)

    $198,827  
    $922,107 

(10)
Other financial assets

Details of other financial assets as of June 30, 202