Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 58

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 58
---
 by the first-in, first-out method. Cost comprises of direct materials and delivery
costs, direct labor, import duties and other taxes, an appropriate proportion of variable and fixed overhead expenditure based on normal
operating capacity, and, where applicable, transfers from cash flow hedging reserves in equity. Costs of purchased inventory are determined
after deducting rebates and discounts received or receivable.

Stock in transit is stated at the lower
of cost and net realizable value. Cost comprises of purchase and delivery costs, net of rebates and discounts received or receivable.

Net realizable value is the estimated
selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the
sale.

| h. | Equipment    
 and vehicles |

Equipment and vehicles are stated at
historical cost less accumulated depreciation and accumulated impairment losses. Historical cost includes expenditure that is directly
attributable to the acquisition of the items.

<div align='center'>36</div>

Depreciation of all equipment and vehicles
is calculated using the straight-line method to allocate their cost or revalued amounts, net of their residual values, over their estimated
useful lives as follows:

|                    |     | Estimated     
 useful lives  |
| Vehicle            |     | 5 years       |
| Office equipment   |     | 5 years       |
| Facility equipment |     | 3 to 13 years |

The assets’ depreciation method, residual values and
useful lives are reviewed, and adjusted if appropriate, at the end of each reporting period.

| i. | Goodwill              
 and intangible assets |

Goodwill represents the excess purchase
price over the estimated fair value of net assets acquired in a business combination.

The Group accounts for intangible assets
in accordance with Accounting Standards Codification (ASC) Topic 350, Intangibles – Goodwill and Other (ASC 350).
ASC 350 requires that intangible assets with estimable useful lives be amortized over their respective estimated useful lives and reviewed
for impairment in accordance with accounting standards.

When impairment indicators are identified,
the Group compares the reporting unit’s fair value to its carrying amount, including goodwill. An impairment loss is recognized
as the difference, if any, between the reporting unit’s carrying amount and its fair value, to the extent the difference does not
exceed the total amount of goodwill allocated to the reporting unit.

Indefinite-lived intangible assets
are tested for impairment annually, and more frequently when there is a