Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 19

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 1
Chunk 19
---
  
     139,672  
     160,875 

The
following table sets forth the impact of strengthening (or weakening) of the Korean won by a hypothetical 10% against each foreign currency
on the Group’s after-tax profit (or loss), assuming all other variables remain constant.

    March 31, 2025  
    December 31, 2024 

    Rise  
    Fall  
    Rise  
    Fall 
  
    USD 
    $(1,006,154) 
    $1,006,154  
    $(189,147) 
    $189,147 
  
    EUR 
     47,849  
     (47,849) 
     13,909  
     (13,909)
  
    CHF 
     79,995  
     (79,995) 
     42,135  
     (42,135)

bInterest
rate risk

Interest
rate risk refers to the risk that interest income and interest expenses arising from deposits or borrowings will fluctuate due to changes
in market interest rates in the future, which mainly arises from deposits and borrowings with floating interest rates. The goal of interest
rate risk management is to maximize corporate value by minimizing uncertainty caused by interest rate fluctuations.

As
of the end of the reporting period, there are no financial instruments subject to a variable interest rate.

cPrice
risk

Price
risk is the risk that the fair value of a financial instrument or future cash flows will change due to changes in market prices other
than interest rate or foreign exchange rate. As of the end of the reporting period, the Group is not exposed to commodity price risk.
Investments in financial instruments are made on a non-recurring basis according to management’s judgment.

13

Credit
risk management

Credit
risk is the risk of possible losses in an asset portfolio in the events of counterparty’s default, breach of contract and deterioration
in the credit quality of the counterparty. For the risk management reporting purposes, the Group manages the credit risk systematically
and pursues value maximization and continuous growth of the Group by efficient resource allocation and monitoring non-performing loans.
In order to reduce the risks that may occur in transactions with financial institutions, such as cash and cash equivalents and various
deposits, the Group conducts transactions only with financial institutions with high creditworthiness. As of March 31, 2025, the