Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 67

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 67
---
 1,272,464 |     | $   |  305,601 |   |     | $   |  591,247 |   |
| Liabilities in foreign currency |     |                | 11,334,006 |     |     | (172,887 | ) |     |     | (208,705 | ) |

|                                 |     | December 31, 2024 |           |     |     |         |     |     |         |
|:--------------------------------|:----|:------------------|----------:|:----|:----|--------:|:----|:----|--------:|
|                                 |     | USD               |           |     | EUR |         |     | CHF |         |
| Assets in foreign currency      |     | $                 |    37,902 |     | $   | 278,766 |     | $   | 582,222 |
| Liabilities in foreign currency |     |                   | 1,929,368 |     |     | 139,672 |     |     | 160,875 |

The following table sets forth the impact of strengthening
(or weakening) of the Korean won by a hypothetical 10% against each foreign currency on the Group’s after-tax profit (or loss),
assuming all other variables remain constant.

|     |     |      | March 31, 2025 |   |     |      |           |   |     |      | December 31, 2024 |   |     |      |         |   |
|:----|:----|:-----|---------------:|:--|:----|:-----|----------:|:--|:----|:-----|------------------:|:--|:----|:-----|--------:|:--|
|     |     | Rise |                |   |     | Fall |           |   |     | Rise |                   |   |     | Fall |         |   |
| USD |     | $    |     (1,006,154 | ) |     | $    | 1,006,154 |   |     | $    |          (189,147 | ) |     | $    | 189,147 |   |
| EUR |     |      |         47,849 |   |     |      |   (47,849 | ) |     |      |            13,909 |   |     |      | (13,