Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 75

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 75
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                                              | 97,936 |     | $           | 32,785 |     | $       | - |     | ₩        | -74,740 |     | $             | -74,740 |

There is no equity method
valuation applied on investments in associate for the three-months ended March 31, 2025 or 2024.

Taction Co., Ltd. was incorporated to
engage in software development and IT consulting. As no practical plan to generate revenue and maintain going-concern basis in the foreseeable
future was provided, the Parent recognized impairment loss amounting to acquisition cost.

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| (13) | Equipment         
 and vehicles, net |

Equipment and vehicles consist as of March 31, 2025 and December
31, 2024:

|                               |     |   | March 31, 
      2025 |   |     |   | December 31, 2024 |   |
|:------------------------------|:----|:--|----------:|:--|:----|:--|------------------:|:--|
| Office equipment              |     | $ |    26,976 |   |     | $ |            26,912 |   |
| Tools and instruments         |     |   |    22,741 |   |     |   |            22,687 |   |
| Machinery and equipment       |     |   |    22,304 |   |     |   |            22,251 |   |
| Facilities                    |     |   |   197,787 |   |     |   |           210,613 |   |
| Vehicles                      |     |   |     9,397 |   |     |   |             9,375 |   |
|                               |     |   |   279,206 |   |     |   |           291,838 |   |
| Less accumulated depreciation |     |   |  (278,207 | ) |     |   |          (289,504 | ) |
| Equipment and vehicles, net   |     | $ |       999 |   |     | $ |             2,334 |   |

| (14) | Goodwill |

Changes of goodwill for the for the
three-months ended March 31, 2025 and 2024 are as follows:

|          |     | For the three-months ended March 31,