Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 65

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 65
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 many transactions and calculations during the ordinary course of business for which the ultimate tax determination is uncertain.

Deferred tax assets are recognized for
deductible temporary differences and unused tax losses to the extent that it is probable that taxable profit will be available against
which the temporary differences and the losses can be utilized. Significant management judgement is required to determine the amount of
deferred tax assets that can be recognized, based upon the likely timing and the level of future taxable profits, together with future
tax planning strategies

Business combinations

Business combinations are initially
accounted for on a provisional basis. The fair value of assets acquired, liabilities and contingent liabilities assumed are initially
estimated by the Parent taking into consideration all available information at the reporting date. Fair value adjustments on the finalization
of the business combination accounting is retrospective, where applicable, to the period the combination occurred and may have an impact
on the assets and liabilities, depreciation and amortization reported.

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Patent technology

Patent technology is recognized in Intangible
assets on the condensed consolidated balance sheets. The Group considers both qualitative and quantitative factors when determining whether
the patent technology may be impaired. For the purposes of assessing impairment, the Group follows its accounting policy disclosed in
Note 2. In assessing whether there is any indication that the patent technology may be impaired, the Group considers, at minimum, the
following indications:

External sources of information

| ● | there are observable indications that the patent technology’s                                                                    
 value has declined during the period significantly more than would be expected as a result of the passage of time or normal use. |

| ● | significant                                                                                                                                  
 changes with an adverse effect on the Group have taken place during the period, or will take place in the near future, in the technological, 
 market, economic or legal environment in which the entity operates or in the market to which an asset is dedicated.                          |

| ● | market                                                                                                                                   
 interest rates or other market rates of return on investments have increased during the period, and those increases are likely to affect 
 the discount rate used in calculating an asset’s value in use and decrease the asset’s recoverable amount materially.                    |

| ● | the                                                                                     
 carrying amount of the net assets of the entity is more than its market capitalization. |

Internal sources of information

| ● | evidence                                                                  
 is available of obsolescence or physical damage of the patent technology. |

| ● | significant                                                                                                                                   
 changes with an adverse effect on the entity have taken