Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 668

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 668
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 valuation for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit)              |     |                2023 |   |     |                    2022 |   |
| Beginning                         |     | ₩       (22,877,415 | ) |     | ₩                     — |   |
| Allowance for inventory valuation |     |          12,560,715 |   |     |                       — |   |
| Others(*)                         |     |                   — |   |     |             (22,877,415 | ) |
| Ending                            |     | ₩       (10,316,700 | ) |     |     ₩       (22,877,415 | ) |

____________ (*)The valuation allowance for inventory recorded in the consolidated financial statements as at December 31, 2022 resulted from fair value measurement on the acquisition date of business combination, as described in Note 33. 10. Other financial assets Details of other financial assets as at December 31, 2023 and 2022 are as follows:

| (Korean won in unit)         |     | December 31, 2023 |     |                  |     | December 31, 2022    |     |                   |
|:-----------------------------|:----|:------------------|:----|-----------------:|:----|:---------------------|:----|------------------:|
| Current                      |     | Non-current       |     |          Current |     | Non-current          |     |                   |
| Leasehold guarantee deposits |     | ₩    68,777,020   |     | ₩     34,917,468 |     | ₩                  — |     | ₩      66,719,787 |
| Other deposits               |     | —                 |     |        7,947,500 |     | —                    |     |         6,677,500 |
| Loan                         |     | —                 |     |      440,421,683 |     | —                    |     |       275,950,076 |
| Total                        |     | ₩    68,777,020   |     |  ₩   483,286,651 |     | ₩                  — |     |   ₩   349,347,363 |

F-117

11.