Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 64

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 64
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 Company two years after the effective date to remove the related disclosure from Regulation
S-X or S-K. As of the date these financial statements have been made available for issuance, the SEC has not yet removed any related disclosure.
The Group does not expect the adoption of ASU 2023-06 to have a material effect on its condensed consolidated financial statements.

In November 2023, the FASB issued ASU
2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires enhanced
disclosure of significant segment expenses on an annual and interim basis. This ASU will be effective for the annual periods beginning
the year ended December 31, 2024, and for interim periods beginning January 1, 2025. Early adoption is permitted. Upon adoption,
this ASU should be applied retrospectively to all prior periods presented in the financial statements. The Group does not expect
the adoption of ASU 2023-07 to have a material effect on its condensed consolidated financial statements.

In December 2023, the FASB issued ASU
2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which improves the transparency of income
tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation
and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income
tax disclosures. This ASU will be effective for the annual periods beginning the year ended December 31, 2026. Early adoption
is permitted. Upon adoption, this ASU can be applied prospectively or retrospectively. The Group is currently evaluating the impact this
ASU will have on the Group’s consolidated financial statements.

| (3) | Critical                             
 accounting estimates and assumptions |

The preparation of condensed consolidated
financial statements requires the Group to make estimates and assumptions concerning the future. Estimates and judgements are continually
evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable
under the circumstances. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates
and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within
the next financial year are discussed below.

Income taxes

The Group’s taxable income generated
from these operations are subject to income taxes based on tax laws and interpretations of tax authorities in numerous jurisdictions.
There are