Company: OSRH
Filing Date: 2025-05-28
Form Type: S-1
Source: 0001213900-25-048346
Chunk: 77

Company: OSR Holdings, Inc.
Filing Date: 2025-05-28
Form: S-1
Chunk 77
---
, at March 31, 2025 and December 31, 2024.

The Company did not have any material
uncertain tax positions, which should be recognized in the condensed consolidated financial statements as of March 31, 2025. In addition,
the Company did not have any unrecognized tax benefits, which, if recognized, would affect the effective tax rate for the nine months
then ended.

51

| (22) | Loss      
 per share |

Basic loss per share for the three months ended March 31,
2025 and 2024 are calculated as follows:

|                                                            | (The United States Dollar in unit and number of shares) | For the three months ended 
 March 31                   |        2025 |   |     |   |       2024 |   |
|:-----------------------------------------------------------|:--------------------------------------------------------|:---------------------------|------------:|:--|:----|:--|-----------:|:--|
| Net loss (A)                                               |                                                         | $                          | (11,392,814 | ) |     | $ | (3,355,366 | ) |
| Weighted average number of ordinary shares outstanding (B) |                                                         |                            |  10,906,233 |   |     |   |  5,622,954 |   |
| Basic loss per ordinary share (A/B)                        |                                                         | $                          |       (1.04 | ) |     | $ |      (0.60 | ) |

Weighted average number of ordinary shares outstanding for
the three months ended March 31, 2025 and 2024 are calculated as follows:

|                                                        |     | For the three-months ended March 31 |            |     |      |           |
| (Number of shares)                                     |     |                                2025 |            |     | 2024 |           |
| Ordinary shares outstanding at the beginning           |     |                                     |  2,155,000 |     |      | 5,622,954 |
| Changes due to business combination                    |     |                                     |  8,751,233 |     |      |         - |
| Weighted average number of ordinary shares outstanding |     |                                     | 10,906,233 |     |      | 5,622,954 |

The group’s diluted loss per share is the same as basic
loss per share because there is no dilution effect.

| (23) | Business     
 combinations |

The Parent