Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 68

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 68
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909 | ) |
| CHF |     |      |         79,995 |   |     |      |   (79,995 | ) |     |      |            42,135 |   |     |      | (42,135 | ) |

| b | Interest  
 rate risk |

Interest rate risk refers to the risk
that interest income and interest expenses arising from deposits or borrowings will fluctuate due to changes in market interest rates
in the future, which mainly arises from deposits and borrowings with floating interest rates. The goal of interest rate risk management
is to maximize corporate value by minimizing uncertainty caused by interest rate fluctuations.

As of the end of the reporting period,
there are no financial instruments subject to a variable interest rate.

| c | Price 
 risk  |

Price risk is the risk that the fair value
of a financial instrument or future cash flows will change due to changes in market prices other than interest rate or foreign exchange
rate. As of the end of the reporting period, the Group is not exposed to commodity price risk. Investments in financial instruments are
made on a non-recurring basis according to management’s judgment.

Credit risk management

Credit risk is the risk of possible losses in
an asset portfolio in the events of counterparty’s default, breach of contract and deterioration in the credit quality of the counterparty.
For the risk management reporting purposes, the Group manages the credit risk systematically and pursues value maximization and continuous
growth of the Group by efficient resource allocation and monitoring non-performing loans. In order to reduce the risks that may occur
in transactions with financial institutions, such as cash and cash equivalents and various deposits, the Group conducts transactions only
with financial institutions with high creditworthiness. As of March 31, 2025, the Group believes that there are low signs of material
default, and the maximum exposure to credit risk as of March 31, 2025 is equal to the book value of financial instruments (excluding cash).

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Liquidity risk management

The Group constantly monitors its liquidity positions
to ensure that no borrowing limits or commitments are breached to meet operating capital needs. In estimating liquidity, we also take
into account external laws or legal requirements, such as the group’s financing plan, compliance with agreements, internal target
financial ratios and currency restrictions.

The Group’s liquidity risk analysis details
as of March 31, 2025 and December 31, 2024 are as follows: