Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 632

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 632
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     |   |     |           |     |   |     |            |
|:-----------------------------------|:----|:--------------------------------------|:----|-----------:|:----|:--|:----|----------:|:----|:--|:----|-----------:|
| Beginning                          |     |                                       |     |  Increase/ 
   Decrease |     |   |     |    Ending |     |   |     |            |
| Allowances for inventory valuation |     | ₩                                     |     | 10,316,700 |     | ₩ |     | 5,952,736 |     | ₩ |     | 16,269,436 |

| (Korean won in unit)               |     | For the half year ended June 30, 2023 |     |            |     |   |     |           |     |   |     |            |
|:-----------------------------------|:----|:--------------------------------------|:----|-----------:|:----|:--|:----|----------:|:----|:--|:----|-----------:|
| Beginning                          |     |                                       |     |  Increase/ 
   Decrease |     |   |     |    Ending |     |   |     |            |
| Allowances for inventory valuation |     | ₩                                     |     | 22,877,415 |     | ₩ |     | 9,544,683 |     | ₩ |     | 32,422,098 |

F-75

10. Other financial assets Details of other financial assets as at June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit)         |     | June 30, 2024 |     |             |     |   |     |             |     | December 31, 2023 |     |             |     |   |     |             |
|:-----------------------------|:----|:--------------|:----|------------:|:----|:--|:----|------------:|:----|:------------------|:----|------------:|:----|:--|:----|------------:|
| Current                      |     |               |     | Non-current |     |   |     |     Current |     |                   |     | Non-current |     |   |     |             |
| Leasehold guarantee deposits |     | �