Company: OSRH
Filing Date: 2025-05-28
Form Type: S-1
Source: 0001213900-25-048346
Chunk: 62

Company: OSR Holdings, Inc.
Filing Date: 2025-05-28
Form: S-1
Chunk 62
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 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 place during the period, or are expected to take place in the near future, in         
 the extent to which, or manner in which, the patent technology is used or is expected to be used. These changes include the patent technology 
 becoming idle, plans to discontinue or restructure the operation to which the patent technology belongs, and plans to dispose of the          
 patent technology before the previously expected date.                                                                                        |

| ● | evidence                                                                                                                              
 is available from internal reporting that indicates that the economic performance of the patent technology is, or will be, worse than 
 expected.                                                                                                                             |

| (4) | Financial       
 risk management |

The Group is exposed to various financial
risks such as market risk (exchange risk, interest rate risk), credit risk and liquidity risk due to various activities. The Group’s
overall risk management policy focuses on volatility in the financial markets and focuses on minimizing any negative impact on financial
performance. Risk management is conducted under the supervision of the finance department according to the policy approved by the Board
of Directors. The finance department identifies, evaluates and manages financial risks in close cooperation with the sales departments.
The Board of Directors provides written policies on overall