Company: OSRH
Filing Date: 2025-02-21
Form Type: 8-K
Source: 0001213900-25-016100
Chunk: 4

Company: OSR Holdings, Inc.
Filing Date: 2025-02-21
Form: 8-K
Item: Item 9.01
Chunk 4
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Item
9.01. Financial Statements and Exhibits

a) Financial statements.

The audited financial statements of OSR as of and for the years ended
December 31, 2023 and 2022 and the related notes thereto are set forth in Exhibit 99.2 hereto and are incorporated herein by reference.

The unaudited financial statements of OSR as of and for the nine months
ended September 30, 2024 and 2023 and the related notes thereto are set forth in Exhibit 99.3 hereto and are incorporated herein
by reference.

The audited financial statements of BLAC as of and for the years ended
December 31, 2023 and 2022 and the related notes thereto are included in the Proxy Statement/Prospectus beginning on page F-27 thereof
and are incorporated herein by reference.

The unaudited financial statements of BLAC as of and for the nine
months ended September 30, 2024 and 2023 and the related notes thereto are included in the Proxy Statement/Prospectus beginning on page
F-2 thereof and are incorporated herein by reference.

(b) Pro forma financial information.

The unaudited pro forma condensed combined financial information of
the Company as of September 30, 2024, and for the nine months ended September 30, 2024 and the year ended December 31, 2023 is filed
as Exhibit 99.4 hereto and incorporated herein by reference.

(c) Management’s Discussion and Analysis of Financial Condition
and Results of Operations

Managements’ discussion and analysis of the financial condition
and results of operations prior to the Business Combination is included in (a) OSR Holding’s Management’s Discussion and Analysis
of Financial Condition and Results of Operations included as Exhibit 99.1 hereto and is incorporated herein by reference and (b) BLAC’s
Management’s Discussion and Analysis of Financial Condition and Results of Operations included in the Proxy Statement/Prospectus
beginning on page 312 thereof and is incorporated herein by reference.

(d) Exhibits

EXHIBIT INDEX

  Exhibit No.      Description                                                                                                                                                                                           
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
         2.1#      Amended and Restated Business Combination Agreement, dated as of May 23, 2024, between Bellevue Life Sciences