Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 634

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 634
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 |   |     |              |   |
| Taction Co., Ltd.*   |     | ₩                                      |     | 143,966,473 |     | ₩ |     | 48,194,665 |     | ₩ |     | —          |     | ₩ |     | (109,868,483 | )             |     | ₩ |     | (109,868,483 | ) |

____________ (*)Taction Co., Ltd. was incorporated to engage in software development and IT consulting. As no practical plan to generate revenue and maintain going -concernbasis in the foreseeable future was provided, the Parent recognized impairment loss amounting to acquisition cost. There is no equity method valuation applied on investments in associate for the six months ended June 30, 2024 or 2023.

F-76

13. Tangible assets Changes in book value of equipment and vehicles for the half -yearsended June 30, 2024 and 2023 are as follows:

| (Korean won in unit)                  |     | For the half-year ended June 30, 2024 |     |             |           |     |   |     |             |           |     |   |     |             |           |     |   |     |              |          |     |   |     |             |       |     |   |     |              |   |
|:--------------------------------------|:----|:--------------------------------------|:----|------------:|:----------|:----|:--|:----|------------:|:----------|:----|:--|:----|------------:|:----------|:----|:--|:----|-------------:|:---------|:----|:--|:----|------------:|:------|:----|:--|:----|-------------:|:--|
| Machinery                             |     |                                       |     |             | Tools and 
 utensils  |     |   |     |             | Office    
 equipment |     |   |     |             | Facility  
 equipment |     |   |     |              | Vehicles |     |   |     |             | Total |     |   |     |              |   |
| Acquisition cost:                     |     |                                       |     |             |           |     |   |     |             |           |     |   |     |             |           |     |   |     |              |          |     |   |