Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 295

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 8
Chunk 295
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Business
combinations

Business
combinations are initially accounted for on a provisional basis. The fair value of assets acquired, liabilities and contingent liabilities
assumed are initially estimated by the Parent taking into consideration all available information at the reporting date. Fair value adjustments
on the finalization of the business combination accounting is retrospective, where applicable, to the period the combination occurred
and may have an impact on the assets and liabilities, depreciation and amortization reported.

Patent
technology

Patent
technology is recognized in Intangible assets on the condensed consolidated balance sheets. The Group considers both qualitative and
quantitative factors when determining whether the patent technology may be impaired. For the purposes of assessing impairment, the Group
follows its accounting policy disclosed in Note 2. In assessing whether there is any indication that the patent technology may be impaired,
the Group considers, at minimum, the following indications:

External
sources of information

●there
are observable indications that the patent technology’s value has declined during the period significantly more than would be expected
as a result of the passage of time or normal use.

●significant
changes with an adverse effect on the Group have taken place during the period, or will take place in the near future, in the technological,
market, economic or legal environment in which the entity operates or in the market to which an asset is dedicated.

●market
interest rates or other market rates of return on investments have increased during the period, and those increases are likely to affect
the discount rate used in calculating an asset’s value in use and decrease the asset’s recoverable amount materially.

●the
carrying amount of the net assets of the entity is more than its market capitalization.

Internal
sources of information

●evidence
is available of obsolescence or physical damage of the patent technology.

●significant
changes with an adverse effect on the entity have taken place during the period, or are expected to take place in the near future, in
the extent to which, or manner in which, the patent technology is used or is expected to be used. These changes include the patent technology
becoming idle, plans to discontinue or restructure the operation to which the patent technology belongs, and plans to dispose of the
patent technology before the previously expected date.

●evidence
is available from internal reporting that indicates that the economic performance of the patent technology is, or will be, worse than
expected.

(4)Financial
risk management

The
Group is exposed to various