Company: OSRH
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001213900-25-076461
Chunk: 26

Company: OSR Holdings, Inc.
Filing Date: 2025-08-14
Form: 10-Q
Item: Part I, Item 1
Chunk 26
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     -  
     5,332,235  
     5,332,235 
  
    Derivative liabilities 
     -  
     630,603  
     -  
     630,603 

    December 31, 2024 

    Financial 
    assets at 
    amortized cost  
    Financial 
    liabilities at 
    fair value  
    Financial 
    liabilities at 
    amortized cost  
    Total 
  
    Financial assets: 

    Cash and cash equivalents 
    $341,543  
    $       -  
    $-  
    $341,543 
  
    Trade and other receivables 
     933,824  
     -  
     -  
     933,824 
  
    Other current financial assets 
     54,422  
     -  
     -  
     54,422 
  
    Other non-current financial assets 
     329,252  
     -  
     -  
     329,252 

    Financial liabilities: 

    Trade and other payables 
     -  
     -  
     1,078,760  
     1,078,760 
  
    Accrued expenses 
     -  
     -  
     459,883  
     459,883 
  
    Borrowings 
     -  
     -  
     2,297,411  
     2,297,411 

17

Net gains or losses by financial instrument
category for the six months ended June 30, 2025 and 2024 are as follows:

    For the 
    six months ended 
    June 30,
    2025  
    For the 
    six months ended 
    June 30,
    2024 
  
    Amortized cost: 

    Interest income 
    $28,890  
    $10,006 
  
    Foreign exchange gains 
     36,925  
     23,086 
  
    Gains on foreign currency translation 
     169,516  
     24,844 
  
    Interest expense 
     (53,328) 
     (15,615)
  
    Losses on foreign currency transaction 
     (45,