Company: OSRH
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001213900-25-053114
Chunk: 68

Company: OSR Holdings, Inc.
Filing Date: 2025-06-10
Form: S-1/A
Chunk 68
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 |     5,029 |   |     |   |            29,368 |   |
| Total                             |     | $ |   799,537 |   |     | $ |           933,824 |   |

46

| (9) | Inventories, 
 net          |

Inventories consisted of the following as of March 31, 2025
and December 31, 2024:

|                         |     |   | March 31, 
      2025 |   |     |   | December 31, 
         2024 |   |
|:------------------------|:----|:--|----------:|:--|:----|:--|-------------:|:--|
| Merchandised goods      |     | $ |   764,313 |   |     | $ |      949,724 |   |
| Less inventory reserves |     |   |   (27,683 | ) |     |   |      (27,617 | ) |
|                         |     | $ |   736,630 |   |     | $ |      922,107 |   |

| (10) | Other            
 financial assets |

Details of other financial assets as of March 31, 2025 and
December 31, 2024 are as follows:

|                              |     |         | March 31, 2025 |     |             |         |     |         | December 31, 2024 |     |             |         |
|:-----------------------------|:----|:--------|---------------:|:----|:------------|--------:|:----|:--------|------------------:|:----|:------------|--------:|
|                              |     | Current |                |     | Non-current |         |     | Current |                   |     | Non-current |         |
| Leasehold guarantee deposits |     | $       |         54,552 |     | $           |  22,053 |     | $       |            54,422 |     | $           |  21,669 |
| Other deposits               |     |         |              - |     |             |   1,091 |     |         |                 - |     |             |   1,088 |
| Loan                         |     |         |              - |     |             | 326,820 |     |         |                 - |     |             | 306,494 |