Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 612

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 612
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 as -convertedinto common stock basis. F-46

BELLEVUE LIFE SCIENCES ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2023

NOTE 8 — FAIR VALUE MEASUREMENTS

|                                   |     |   | December 31, 
         2023 |     |   |     Quoted 
  Prices In 
     Active 
    Markets 
  (Level 1) |     |   | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |     |   | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |
|:----------------------------------|:----|:--|-------------:|:----|:--|-----------:|:----|:--|:------------|:----|:--|:-------------|
| Assets:                           |     |   |              |     |   |            |     |   |             |     |   |              |
| Investments held in Trust Account |     | $ |   36,605,106 |     | $ | 36,605,106 |     | $ | —           |     | $ | —            |

There were no transfers between Levels1, 2 and 3 during the year ended December31, 2023.

NOTE 9 — SUBSEQUENT EVENTS The Company evaluated subsequent events to determine if events or transactions occurred after the balance sheet date up to the date the financial statements were issued. The Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, other than the following: •On February9, 2024, the Company issued an unsecured promissory note (the “JCW Promissory Note”) in the principal amount of $ 75,000to Jun Chul Whang, a member of the Company’s Board of Directors. The JCW Promissory Note is not interest bearing and is payable in full on the earlier of: (i) August9, 2024 or (ii) the date on which the Company consummates an initial business combination (the “JCW Maturity Date”). In the event that the Company does not consummate a business combination on or prior to the time provided in the Company’s Amended and Restated Certificate of Incorporation (as subject to extension), Mr.Whang agrees to forgive the principal balance of the JCW Promissory Note, except to the extent of any funds remaining outside