Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 580

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 580
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      |          |   |
| Cash paid during the periods for:                                                    |     |                     |             |   |     |      |          |   |
| Income taxes                                                                         |     | $                   |      16,249 |   |     | $    |        — |   |
| Supplemental disclosure of noncash investing and financing activities                |     |                     |             |   |     |      |          |   |
| Excise tax payable                                                                   |     | $                   |     359,957 |   |     | $    |        — |   |
| Deferred underwriters’ discount payable charged to additional paid-in capital        |     | $                   |   2,070,000 |   |     | $    |        — |   |
| Deferred offering costs included in accrued offering costs                           |     | $                   |           — |   |     | $    |   12,362 |   |

The accompanying notes are an integral part of the financial statements.

F-31 BELLEVUE LIFE SCIENCES ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2023 NOTE 1 — DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION Bellevue Life Sciences Acquisition Corp. (the “Company”) was incorporated in Delaware on February 25, 2020. The Company was incorporated for the purpose of entering into a merger, share exchange, asset acquisition, stock purchase, recapitalization, reorganization or similar business combination with oneor more businesses or entities (the “Business Combination”). The Company is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of December 31, 2023, the Company had not commenced any operations. All activity since inception relates to the Company’s formation and the initial public offering (“Initial Public Offering”) which is described below. The Company will not generate any operating revenues until after the completion of an initial Business Combination, at the earliest. The Company will generate non -operatingincome in the form of interest income from the proceeds derived from the Initial Public Offering. The registration statement for the Company’s Initial Public Offering (the “Registration Statement”) was declared effective on February 9, 2023. On February 14, 2023, the Company consummated the Initial Public Offering of 6,000,000units (“Units” and, with respect to the common stock included in