Company: OSRH
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076461
Chunk: 10

Company: OSR Holdings, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 10
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 follows:

  Name of subsidiary  Share capital   Percentage of ownership   Principal activities    VAXIMM AG (“VAXIMM”)  $804,485    100.00%  Biotech (drug development)    RMC Co., Ltd. (“RMC”)   25,804    100.00%  Medical device distribution    Darnatein Co., Ltd. (“Darnatein”)   4,767,522    100.00%  Biotech (drug development)    OSR Holdings, Inc. (“OSRI”) (*1)   2,137    100.00%  SPAC   

Key financial information of
the subsidiaries at June 30, 2025 are as follows :

    Name of subsidiary 
    Asset  
    Liability  
    Equity  
    Sales 
  
    VAXIMM AG 
    $967,300  
    $472,992  
    $494,308  
    $- 
  
    RMC Co.,Ltd 
     1,379,484  
     1,113,999  
     265,486  
     1,896,789 
  
    Darnatein Co.,Ltd 
     97,398  
     800,152  
     (702,754) 
     - 
  
    OSR Holdings, Inc. (*1) 
     2,326,185  
     11,654,631  
     (9,328,446) 
     - 

(*1)Aforementioned above, the Company is treated as the acquired company under ASC 805 Business Combinations. As such, it is shown as subsidiary for the subsidiary investment details.

Summaries of entities, which are newly
included in consolidation scope for the periods ended June 30, 2025 and 2024 are as follows:

   For the six months ended June 30, 2025  Name of subsidiary   Reason   Type of purchase consideration  OSR Holdings, Inc.    Acquisition (*2)     Equity swap with shares of the Parent and OSR inc.’s share  

(*2)The Parent acquired subsidiary in February 2025 and accounted for the acquisitions at March 31, 2025, which is deemed the acquisition date.

(2)Summary of significant accounting