Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 35

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 35
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     26,322 
  
    Research and development expenses 
     141,880  
     146,679 
  
    Transportation cost 
     1,518  
     2,150 
  
    Training cost 
     1,223  
     - 
  
    Publishing fee 
     717  
     310 
  
    Office supplies fee 
     161  
     234 
  
    Consumable cost 
     10,260  
     18,221 
  
    Commisions and professional fee 
     3,373,415  
     969,879 
  
    Building management fee 
     13,822  
     15,398 
  
    Advertising expenses 
     -  
     954 
  
    Total 
    $12,413,670  
    $10,730,393 

(21)Income taxes

In assessing the reliability of deferred
tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized.
The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which
those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future
taxable income, and tax planning strategies in making this assessment. Based upon these considerations as of September 30, 2025 and December
31, 2024, the Company had a full valuation allowance for the net deferred tax assets on one of its Asian subsidiaries and certain of its
European subsidiaries. Also, as of September 30, 2025 and December 31, 2024, the Company had a partial valuation allowance offsetting
certain deferred tax assets of another one of its Asian subsidiaries. Management believes that it is more likely than not that the Company
will realize the benefits of the remaining deductible differences, net of valuation allowances, at September 30, 2025 and December 31,
2024.

The Company did not have any material
uncertain tax positions, which should be recognized in the condensed consolidated financial statements as of September 30, 2025. In addition,
the Company did not have any unrecognized tax benefits, which, if recognized, would affect the effective tax rate for the nine months
then ended.

24

(22)
Loss per share

Basic loss per share for the nine months ended September
30, 2025 and 2024 are calculated