Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 100

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 100
---
 investor for up to $80 million, through which the Company expects to secure ongoing financing.

Off-Balance Sheet Arrangements

We have no obligations, assets or liabilities
which would be considered off-balance sheet arrangements as of March 31, 2025. We do not participate in transactions that
create relationships with unconsolidated entities or financial partnerships, often referred to as variable interest entities, which would
have been established for the purpose of facilitating off-balance sheet arrangements. We have not entered into any off-balance sheet
financing arrangements, established any special purpose entities, guaranteed any debt or commitments of other entities, or purchased
any non-financial assets.

Contractual Obligations

We do not have any long-term debt, capital lease
obligations, operating lease obligations, purchase obligations or long-term liabilities, other than an agreement to pay an affiliate of
our Sponsor a monthly fee of $7,500, for office space, utilities and secretarial and administrative support. We began incurring these
fees on March 1, 2023 and will continue to incur these fees monthly until the earlier of the completion of our initial business
combination or our liquidation.

Chardan is entitled to a deferred underwriting
commission of $2,070,000. Also, we have incurred deferred legal fees payable upon consummation of our initial business combination of
approximately $1.25 million.

The holders of the founder shares, equity participation
shares, placement units, and units that may be issued upon conversion of working capital loans (and in each case holders of their component
securities, as applicable) are entitled to registration rights pursuant to the registration rights agreement. These holders are entitled
to make up to two demands, excluding short form registration demands, that we register such securities for sale under the Securities Act.
In addition, these holders will have “piggyback” registration rights to include their securities in other registration statements
filed by us. We will bear the expenses incurred in connection with the filing of any such registration statements. Chardan may not exercise
its demand and “piggyback” registration rights after five and seven years, respectively, after the date of our prospectus
issued in connection with our IPO and may not exercise its demand rights on more than one occasion.

Critical Accounting Policies and Estimates

The preparation of financial statements and related
disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make estimates
and assumptions that