Company: OSRH
Filing Date: 2025-05-28
Form Type: S-1
Source: 0001213900-25-048346
Chunk: 70

Company: OSR Holdings, Inc.
Filing Date: 2025-05-28
Form: S-1
Chunk 70
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       |         54,552 |     | $           | 349,964 |     | $       |            54,422 |     | $           | 329,252 |

| (11) | Other  
 assets |

Details of other assets as of March 31, 2025 and December
31, 2024 are as follows:

|                  |     |         | March 31, 2025 |     |             |   |     |         | December 31, 2024 |     |             |   |
|:-----------------|:----|:--------|---------------:|:----|:------------|:--|:----|:--------|------------------:|:----|:------------|:--|
|                  |     | Current |                |     | Non-current |   |     | Current |                   |     | Non-current |   |
| Prepayments      |     | $       |         71,800 |     | $           | - |     | $       |            53,908 |     | $           | - |
| Prepaid expenses |     |         |        208,619 |     |             | - |     |         |            20,646 |     |             | - |
| Total            |     | $       |        280,419 |     | $           | - |     | $       |            74,555 |     | $           | - |

| (12) | Equity            
 method investment |

Details of investment under the equity method are as follows:

|                  |     |          |     |                      |     |           | March 31, 2025 |   |     |            |   |     |           | December 31, 2024 |   |     |            |   |
|:-----------------|:----|:---------|:----|:---------------------|:----|:----------|---------------:|:--|:----|:-----------|:--|:----|:----------|------------------:|:--|:----|:-----------|:--|
|                  |     | Location |     | Main business        |     | Ownership |                |   |     | Book value |   |     | Ownership |                   |   |     | Book value |   |
| Taction Co., LTD |     | Korea    |     | Software development |     |           |           33.3 | % |     | $          | -