Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 633

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 633
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 — |
| Total                |     |               |     | 216,034,020 |     |   |     | —       |     |                   |     |  91,500,706 |     |   |     | — |

12. Investments in associates Details of investments in associates as at June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit) |     |               |     |                      |     | June 30, 2024 |            |     |   |     |           |     | December 31, 2023 |            |     |   |     |   |
|:---------------------|:----|:--------------|:----|:---------------------|:----|--------------:|:-----------|:----|:--|:----|:----------|:----|------------------:|:-----------|:----|:--|:----|:--|
| Location             |     | Main business |     | Ownership            
 (%)                  |     |               | Book value |     |   |     | Ownership 
 (%)       |     |                   | Book value |     |   |     |   |
| Taction Co., Ltd.    |     | Korea         |     | Software development |     |          33.3 | %          |     | ₩ |     | —         |     |              33.3 | %          |     | ₩ |     | — |

The summarized financial information of investments in associates as of the closing date and for the current period is as follows.

| (Korean won in unit) |     | For the period ended December 31, 2023 |     |             |     |   |     |            |     |   |     |            |     |   |     |              |               |     |   |     |              |   |
|:---------------------|:----|:---------------------------------------|:----|------------:|:----|:--|:----|-----------:|:----|:--|:----|:-----------|:----|:--|:----|:-------------|:--------------|:----|:--|:----|:-------------|:--|
| Assets               |     |                                        |     | Liabilities |     |   |     |    Revenue |     |   |     | Net income |     |   |     |              | Comprehensive 
 income        |