Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 300

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 8
Chunk 300
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 accounted as amortized cost, are categorized as Level 3.

Recurring
transfer between levels of the fair value hierarchy

There
is no transfer of fair value hierarchy among Level 1, Level 2 and Level 3 for the nine months ended March
31, 2025 and 2024, respectively.

15

(6)Financial
instruments by category

The
carrying value of financial instruments category as of March 31, 2025 and December 31, 2024
are as follows:

    March 31, 2025 
  
    Fianancial
    assets: 
    Financial assets at 
amortized cost  
    Financial
 assets at  fair value  
    Financial liabilities at  amortized cost  
    Total 
  
    Cash and cash equivalents 
    $1,595,697  
    $-  
    $-  
    $1,595,697 
  
    Trade and other receivables 
     799,537  
     -  
     -  
     799,537 
  
    Other current financial assets 
     54,552  
     -  
     -  
     54,552 
  
    Other non-current financial assets 
     349,964  
     -  
     -  
     349,964 

    Fianancial liabilities: 

    Trade and other payables 
     -  
     -  
     7,296,793  
     7,296,793 
  
    Accrued expenses 
     -  
     -  
     726,325  
     726,325 
  
    Current financial liabilities 
     -  
     -  
     4,457,657  
     4,457,657 
  
    Non-current financial liabilities 
     -  
     -  
     253,042  
     253,042 

    December 31, 2024 
  
    Fianancial assets: 
    Financial assets at 
amortized cost  
    Financial
 assets at 
fair value  
    Financial liabilities at 
amortized cost  
    Total 

    Cash and cash equivalents 
    $341,543  
    $-  
    $-  
    $341,543 
  
    Trade and other