Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 27

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 27
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 or losses by financial instrument category for
the nine months ended September 30, 2025 and 2024 are as follows:

    For the
 nine months ended
 September 30, 
2025  
    For the
 nine months ended
 September 30,
 2024 
  
    Amortized cost: 

    Interest income 
    $47,364  
    $11,448 
  
    Foreign exchange gains 
     25,941  
     32,948 
  
    Gains on foreign currency translation 
     125,410  
     54,256 
  
    Interest expense 
     (97,194) 
     (24,729)
  
    Losses on foreign currency transaction 
     (47,356) 
     (42,442)
  
    Losses on foreign currency translation 
     (56,949) 
     (54,323)

    Financial assets measured at fair value through profit and loss: 

    Gains on change in fair value of financial liabilities 
     24,200  
     - 
  
    Losses on change in fair value of financial liabilities 
     (518,686) 
     - 

18

(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.

    September 30,
 2025  
    December 31,
 2024 
  
    Cash and cash equivalents 
    $2,177,309  
    $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.

    September 30,
 2025  
    December 31,
 2024 
  
    Trade receivables 
    $554,352  
    $972,036 
  
    Less: Allowance for credit losses 
     (65,171) 
     (67,580)
  
    Net trade receivables 
     489,181  
     904,456 
  
    Other receivables 
     44,748