Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 306

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 8
Chunk 306
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000 (3.00% interest rate at December
31, 2024), which matures in March 2025.

The Group has a loan agreement with
Bellevue Capital Management Europe AG and as of December 31, 2024, the outstanding balance was $260,000 (3.00% interest rate at December
31, 2024), which matures in July 2025.

The Group has a loan agreement with
Bellevue Life Sciences Acquisition Corp. and as of December 31, 2024, the outstanding balance was $300,000 (3.96% interest rate at December
31, 2024), which matures in October 2025.

The Group has a loan agreement with
an individual and as of December 31, 2024, the outstanding balance was $50,000 (7.00% interest rate at December 31, 2024), which matures
in December 2025.

The Group has multiple loan agreements
with an individual and as of December 31, 2024, the outstanding balance was $408,163 (0% interest rate at December 31, 2024), which mature
various dates in 2025.

19

(17)Long-term debt

The Group has long-term debt agreements with individuals
and as of March 31, 2025, the total outstanding balance was $253,042 (4.6% interest rate at March 31, 2025), which matures in 2030.

The Group has long-term debt agreements with individuals
and as of December 31, 2024, the total outstanding balance was $497,615 (4.6% interest rate at December 31, 2024), which matures in 2030.

(18)Post-employment benefits

The
Group maintains a defined contribution retirement benefit plan for its employees. The Group is obligated to pay fixed contributions to
an independent fund, and the amount of future retirement benefits to be paid to employees is determined by the contributions made to
the fund, etc., and the investment income generated from those contributions. Plan assets are managed independently from the Group’s
assets in a fund managed by a trustee.

Danatein’s
pension plan has converted from the DB type to the DC type at the end of March 31, 2017, and is obligated to pay severance payment as
DB type which incurred before the March 31, 2017.

 Meanwhile, expenses