Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 672

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 672
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:----|:-------------------|:--|:----|:-------------------------|
| Retained earnings (accumulated deficit) |     | ₩  (13,534,586,604 | ) |     | ₩             67,073,904 |

Changes in accumulated deficit for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit)           |     |                     2023 |   |     |                     2022 |   |
| Beginning                      |     | ₩             67,073,904 |   |     |      ₩    (1,277,883,962 | ) |
| Net income (loss) for the year |     |          (13,601,660,508 | ) |     |            1,344,957,866 |   |
| Ending                         |     |       ₩  (13,534,586,604 | ) |     | ₩             67,073,904 |   |

23. Revenue and cost of sales Details of revenue for the years ended December 31, 2023 and 2022, are as follows:

| (Korean won in unit)     |     |          December 31, 
                  2023 |     | December 31,                
 2022                        |
|:-------------------------|:----|----------------------:|:----|:----------------------------|
| Sales of medical devices |     | ₩       4,379,326,075 |     | ₩                         — |
| Service revenue          |     |            74,224,985 |     | —                           |
| Total                    |     | ₩       4,453,551,060 |     | ₩                         — |

F-124

23. Revenue and cost of sales (cont.) Details of cost of sales for the years ended December 31, 2023 and 2022, are as follows:

| (Korean won in unit)        |     | December 31,     
 2023             |     | December 31,       
 2022               |
|:----------------------------|:----|:-----------------|:----|:-------------------|
| Purchase of medical devices |     | ₩  3,266,142,216 |     | ₩                — |

24. Commitment and contingencies 24.1 Commitment