Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 703

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 703
---
,000,000 |

F-164

27. Related party transactions (cont.)

| (Korean won in unit)  |     |                    |     |              2021 |     |                |
| Revenue               |     | Expense            |     |                   |     |                |
| Other related parties |     | Dukseong Co., Ltd. |     | ₩               — |     | ₩   18,000,000 |
|                       |     |                    |     | ₩               — |     | ₩   18,000,000 |

27.3No treasury transactions with related parties were made for the years ended at December 31, 2022 and 2021. 27.4Balances of receivables and payables arising from related party transactions as at December 31, 2022 and 2021 are as follows:

| (Korean won in unit) |     |                                 |     | December 31, 2022 |     |                |
|:---------------------|:----|:--------------------------------|:----|:------------------|:----|:---------------|
|                      |     | Receivables                     |     | Payables          |     |                |
| Shareholder          |     | Joint Protein Central Co., Ltd. |     | ₩             —   |     | ₩   80,000,000 |
|                      |     |                                 |     | ₩             —   |     | ₩   80,000,000 |

| (Korean won in unit) |     |                                 |     | December 31, 2021 |     |                |
|:---------------------|:----|:--------------------------------|:----|:------------------|:----|:---------------|
|                      |     | Receivables                     |     | Payables          |     |                |
| Shareholder          |     | Joint Protein Central Co., Ltd. |     | ₩             —   |     | ₩  140,000,000 |
|                      |     |                                 |     | ₩             —   |     | ₩  140,000,000 |

27.5Compensations paid or accrued to key management for the years ended December 31, 2022 and 2021 are as follows:

| (Korean won in unit) |     |           2022 |     |