Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 636

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 636
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 |              |     |  78,342,711 |
| Total                            |     | ₩        |     | 96,757,082 |     | ₩            |     | 106,140,035 |

19. Post-employment benefits The Group maintains a defined contribution retirement benefit plan for its employees. The Group is obligated to pay fixed contributions to an independent fund, and the amount of future retirement benefits to be paid to employees is determined by the contributions made to the fund, etc., and the investment income generated from those contributions. Plan assets are managed independently from the Group’s assets in a fund managed by a trustee. Meanwhile, expenses recognized by the Group in relation to the defined contribution retirement benefit plan for the half -yearsended June 30, 2024 and 2023 are W 77,637 thousand and W78,196 thousand, respectively. In accordance with the regulations on severance pay for employees and executives who are not covered by the retirement pension plan, if all employees retire at a time as of the end of the reporting period, if the equivalent amount of severance pay exceeds the defined contribution retirement pension payment, the Group is obligated to pay the excess. The equivalent amount of severance pay is accounted for as severance pay allowance. 20. Share capital Details of share capital as at June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit and number of shares) |     | June 30, 2024 |     |            |     |                 |     |               |     |   |     |               |
|:------------------------------------------|:----|:--------------|:----|-----------:|:----|----------------:|:----|--------------:|:----|:--|:----|--------------:|
| Par value                                 
 per share                                 |     |               |     |     Shares 
 authorized |     |   Shares issued 
 and outstanding |     | Share capital |     |   |     |               |
| Ordinary shares                           |     | ₩             |     |      5,000 |     |       4,000,000 |     |     1,887,070 |     | ₩ |     | 9,435,350,000 |

F-80

20. Share capital (cont.)

| (Korean won in unit and number of shares) |     | December 31, 2023 |     |            |