Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 63

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 63
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 Other than quoted prices included in Level 1 inputs that are observable for the asset   
 or liability, either directly or indirectly, for substantially the full term of the asset or liability. |

| - | Level 3 inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent                                   
 that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset 
 or liability at measurement date.                                                                                                         |

The carrying value of cash and cash
equivalents, trade and other receivables, inventories, prepaid expenses and other current and financial assets, trade and other payable,
short-term borrowing, current operating lease liabilities, and accrued expenses and other current liabilities approximates their fair
value due to the short-term nature of these instruments. The carrying amount reported in the condensed consolidated balance sheets for
notes payable to related party may differ from fair value since the interest rate is fixed.

| p. | Accounting                         
 pronouncements adopted during 2024 |

In October 2021, the FASB issued ASU
2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers,
which provides an exception to fair value measurement for contract assets and contract liabilities related to revenue contracts acquired
in a business combination. The ASU requires an entity (acquirer) to recognize and measure contract assets and contract liabilities acquired
in a business combination in accordance with Topic 606. At the acquisition date, an acquirer should account for the related revenue contracts
in accordance with Topic 606 as if it had originated the contracts. The ASU is effective for the Company for annual and interim periods
in fiscal years beginning after December 15, 2023. The ASU is applied to business combinations occurring on or after the effective date.
The Group adopted this ASU as of January 1, 2024 and there is no impact on the Group’s condensed consolidated financial statements.

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In October 2023, the FASB issued ASU
2023-06, Disclosure Improvements – Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. The ASU modifies the disclosure or presentation requirements of a variety of Topics in the Codification to align with
the SEC’s regulations. The ASU also makes those requirements applicable to entities that were not previously subject to the SEC’s
requirements. The ASU is effective for the