Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 1779

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 8
Chunk 1779
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”), which include an additional 4,500 shares due to the exercise of the over-allotment option in full, which will
be issued upon the completion of the Initial Business Combination.

The Company complies with the requirements
of ASC 340-10-S99-1 and SEC Staff Accounting Bulletin (“SAB”) Topic 5A, “Expenses of
Offering.” Offering costs consist principally of professional and registration fees incurred through the date of these
consolidated financial statements that are related to the Initial Public Offering. Offering costs directly attributable to the
issuance of an equity contract to be classified in equity are recorded as a reduction in equity. Offering costs for equity contracts
that are classified as assets and liabilities are expensed immediately.

Net Income (Loss) per Common Share 

The Company complies with the accounting and disclosure
requirements of FASB ASC Topic 260, “Earnings Per Share.” Net income (loss) per common share is computed by dividing net income
(loss) by the weighted average number of shares of common stock outstanding during the period, excluding common stock subject to forfeiture.
The Company has not considered the effect of the warrants sold in the Initial Public Offering and the Private Placement to purchase an
aggregate of 7,330,000 shares of its common stock in the calculation of diluted net income (loss) per share, since their exercise
is contingent upon future events. As a result, diluted net income (loss) per share of common stock is the same as basic net income (loss)
per share of common stock. The redemption feature for the common shares equals fair value, and therefore does not create a different class
of shares or require an adjustment to the earnings per share calculation.
The redemption at fair value does not represent an economic benefit to the holders that is different from what is received by other stockholders,
because the shares could be sold on the open market. Accretion associated with the redeemable shares of common stock is excluded from
earnings per share as the redemption value approximates the fair value.

Common Stock Subject to Possible Redemption 

The Company accounts for its common stock subject to possible redemption
in accordance with the guidance in ASC 480. Common stock subject to mandatory redemption (if any) is classified as a liability instrument
and measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that are within
the control of the holder or subject to possible redemption upon the occurrence of uncertain events not