Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 59

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 59
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 triggering event. Annually, or when there is a triggering event,
the Group first performs a qualitative assessment by evaluating all relevant events and circumstances to determine if it is more likely
than not that the indefinite-lived intangible assets are impaired; this includes considering any potential effect on significant inputs
to determining the fair value of the indefinite-lived intangible assets. When it is more likely than not that an indefinite-lived intangible
asset is impaired, then the Group calculates the fair value of the intangible asset and performs a quantitative impairment test.

| j. | Impairment of     
 long-lived assets |

Long-lived assets, such as equipment,
vehicles and intangible assets subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate
that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group to be tested for
possible impairment, the Group first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying
amount. If the carrying amount of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment
loss is recognized to the extent that the carrying amount exceeds its fair value. Fair value is determined through various valuation techniques
including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.

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| k. | Leases |

The Group is a lessee in several noncancellable
operating leases, primarily for plants and main offices. The Group does not have a finance lease.

The Group accounts for leases in accordance
with ASC Topic 842, Leases. The Group determines if an arrangement is or contains a lease at contract inception. The Group
recognizes a right-of-use (ROU) asset and a lease liability at the lease commencement date.

For operating leases, the lease liability
is initially and subsequently measured at the present value of the unpaid lease payments at the lease commencement date. For finance leases,
the lease liability is initially measured in the same manner and date as for operating leases and is subsequently measured at amortized
cost using the effective-interest method.

Key estimates and judgments include
how the Group determines (1) the discount rate it uses to discount the unpaid lease payments to present value, (2) lease term, and (3)
lease payments.

| ● | Topic                                                                                        
 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit