Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 71

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 71
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 2025 and December 31, 2024, which are accounted
as amortized cost, are categorized as Level 3.

Recurring transfer between levels of the fair value hierarchy

There is no transfer of fair value hierarchy
among Level 1, Level 2 and Level 3 for the nine months ended March 31, 2025 and
2024, respectively.

| (6) | Financial               
 instruments by category |

The carrying value of financial instruments category as of March 31, 2025 and December 31, 2024 are as follows:

|                                    |     | March 31, 2025 |           |     |            |   |     |                |           |     |       |           |
|:-----------------------------------|:----|:---------------|----------:|:----|:-----------|:--|:----|:---------------|----------:|:----|:------|----------:|
|                                    |     | Financial      
 assets at      
 amortized      
 cost           |           |     | Financial  
 assets at  
 fair value |   |     | Financial      
 liabilities at 
 amortized      
 cost           |           |     | Total |           |
| Fianancial assets:                 |     |                |           |     |            |   |     |                |           |     |       |           |
| Cash and cash equivalents          |     | $              | 1,595,697 |     | $          | - |     | $              |         - |     | $     | 1,595,697 |
| Trade and other receivables        |     |                |   799,537 |     |            | - |     |                |         - |     |       |   799,537 |
| Other current financial assets     |     |                |    54,552 |     |            | - |     |                |         - |     |       |    54,552 |
| Other non-current financial assets |     |                |   349,964 |     |            | - |     |                |         - |     |       |   349,964 |
| Fianancial liabilities:            |     |                |           |     |            |   |     |                |           |     |       |           |
| Trade and other payables           |     |                |         - |     |            | - |     |                | 7,296,793 |     |       |