Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 700

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 700
---
 |     |               — |               |     |              — |       |     |              — |   |
| Balance as at December 31,    
 2021                          |     |                           32,709,091 |           |     |      33,350,272 |           |     |      22,746,454 |               |     |    227,858,179 |       |     |    316,663,996 |   |
| Accumulated depreciation      |     |                          (24,950,841 | )         |     |     (33,066,605 | )         |     |     (22,506,854 | )             |     |   (205,273,511 | )     |     |   (285,797,811 | ) |
| Carrying amount               |     |                        ₩   7,758,250 |           |     | ₩       283,667 |           |     | ₩       239,600 |               |     | ₩   22,584,668 |       |     | ₩   30,866,185 |   |

12. Intangible assets Changes in intangible assets as at December 31, 2022 and 2021 are as follows:

| (Korean won in unit)       |     | December 31, 2022 |     |              |     |                |            |     |                |
|:---------------------------|:----|:------------------|:----|:-------------|:----|:---------------|:-----------|:----|:---------------|
| Acquisition cost           |     | Acquisition       |     | Amortization |     |                | Book value |     |                |
| Industrial property rights |     | ₩   900,740,220   |     | ₩        —   |     | ₩ (249,024,872 | )          |     | ₩  651,715,348 |

F-157

12. Intangible assets (cont.)

| (Korean won in unit)       |     | December 31, 2021 |     |                   |     |                 |            |     |                 |
|:---------------------------|:----|:------------------|:----|:------------------|:----|:----------------|:-----------|:----|:----------------|
| Acquisition cost           |     | Acquisition       |