Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 638

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 638
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,210,203 |     | ₩            |     | 62,939,712 |

29. Income tax expense (loss) Corporate tax expense refers to adjustments recognized in the current half for current corporate tax in past periods, deferred corporate tax expense (benefit) resulting from the occurrence and extinction of temporary differences, and corporate tax expense (benefit) related to items recognized other than current profit or loss. Due to net loss position for half -yearsending June 30, 2024 and 2023, the average effective tax rates were not calculated. 30. Earnings (loss) per share Basic earnings (loss) per share for the half -yearsended June 30, 2024 and 2023, are calculated as follows:

| (Korean won in unit and number of shares)                  |     | For the half 
 year ended   
 June 30,     
 2024         |     |                |   |     | For the half 
 year ended   
 June 30,     
 2023         |     |                |   |
|:-----------------------------------------------------------|:----|:-------------|:----|---------------:|:--|:----|:-------------|:----|---------------:|:--|
| Net income (loss) (A)                                      |     | ₩            |     | (7,600,956,780 | ) |     | ₩            |     | (5,099,438,323 | ) |
| Weighted average number of ordinary shares outstanding (B) |     |              |     |      1,887,070 |   |     |              |     |      1,480,784 |   |
| Basic earnings (loss) per ordinary share (=A/B)            |     | ₩            |     |         (4,028 | ) |     | ₩            |     |         (3,444 | ) |

Weighted average number of ordinary shares outstanding for the half -yearsended June 30, 2024 and 2023 are calculated as follows:

| (number of shares)                                     |     | For the half 
   year ended 
     June 30, 
         2024 |     | For the half 
   year ended 
     June 30, 
         2023 |
|:-------------------------------------------------------|:----|-------------:|:----|-------------:|
| Ordinary shares outstanding at the beginning           |     |    1,