Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 98

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 98
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 of Regulation S -Xof BLAC appearing elsewhere in this proxy statement/prospectus and the accompanying notes in the section entitled “ Unaudited Pro Forma Condensed Combined Financial Information.” The unaudited pro forma condensed combined financial information is derived from, and should be read in conjunction with, the historical financial statements and accompanying notes of OSR Holdings, Darnatein and BLAC for the applicable periods included elsewhere in this proxy statement/prospectus, except that the historical balances for OSR Holdings included in the pro forma financial information as of and for the nine months ended September30, 2024 were derived from OSR Holdings’ internal records of its activities during the three months ended September30, 2024 and rolling forward each balance sheet caption from OSR Holdings’ unaudited interim balance sheet as of June30, 2024 included elsewhere in this proxy statement/prospectus. The Selected Pro Forma Information is not necessarily indicative of what the New OSR Holdings’ statement of operations actually would have been had the Business Combination and the related proposed financing transactions been completed as of the dates indicated, nor do they purport to project the future financial position or operating results of New OSR Holdings. The unaudited pro forma condensed combined financial information is presented for illustrative purposes only and does not reflect the costs of any integration activities or cost savings or synergies that may be achieved as a result of the Business Combination. The transaction accounting adjustments reflecting the consummation of the Business Combination and related proposed financing transactions are based on certain currently available information and certain assumptions and methodologies that BLAC believes are reasonable under the circumstances. The transaction accounting adjustments, which are described in the notes in the section entitled “ Unaudited Pro Forma Condensed Combined Financial Information”, may be revised as additional information becomes available. Therefore, it is likely that the actual adjustments will differ from the transaction accounting adjustments, and it is possible that the difference may be material. BLAC believes that its assumptions and methodologies provide a reasonable basis for presenting all of the significant effects of the Business Combination and the related proposed financing transactions based on information available to management at this time. 46

UNAUDITED PRO FORMA CONDENSED COMBINED
STATEMENT OF OPERATIONS
FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2024

|                                                                            |     | For the Nine Months Ended September 30, 2024 |   |     |             |   |     |              |     |             |   |