Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 1745

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 8
Chunk 1745
---
 approximately
$52,000. The above amounts include interim procedures and audit fees.

Audit-Related Fees. Audit-related fees consist of fees billed
for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are
not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and
consultations concerning financial accounting and reporting standards. During the fiscal years ended December 31, 2024 and December 31,
2023, we did not pay Withum any audit-related fees.

Tax Fees. We did not pay Withum for tax services, planning or
advice for the fiscal years ended December 31, 2024 and December 31, 2023.

All Other Fees. We did not pay Withum for any other services
for the fiscal years ended December 31, 2024 and December 31, 2023.

Pre-Approval Policy 

The audit committee has and will pre-approve all auditing services
and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis
exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the
audit).

110

PART IV 

Item 15.Exhibits, Financial Statement Schedules 

The following documents are filed as part of this report:

1.Financial Statements: See “Index to Financial Statements” in Part II, Item 8 of this Annual Report on Form 10-K.

2.Financial Statement Schedule: Not applicable.

3.Exhibits: The exhibits listed in the accompanying “Exhibit Index” are filed or incorporated by reference as part of this
Annual Report on Form 10-K.

111

EXHIBIT INDEX 

    Exhibit
     
    Description

    2.1
     
    First Amendment to Amended and Restated Business Combination Agreement, dated as of December 20, 2024 between Bellevue Life Sciences Acquisition Corp. and OSR Holdings Co., Ltd. (Incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K (File No. 001-41390) filed with the SEC on December 23, 2024)

    2.2*
     
    Amended and Restated Business Combination Agreement, dated as of May 23, 2024, between Bellevue Life