Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 698

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 698
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 31, 2022 and 2021 are as follows:

| (Korean won in unit)           |     | December 31, 2022 |     |                   |     | December 31, 2021 |     |                   |
|:-------------------------------|:----|------------------:|:----|:------------------|:----|------------------:|:----|:------------------|
| Current                        |     |       Non-current |     | Current           |     |       Non-current |     |                   |
| Accrued expense (annual leave) |     |    ₩    4,444,048 |     | ₩               — |     |     ₩   6,070,672 |     | ₩               — |
| Withholdings                   |     |         3,316,030 |     | —                 |     |         4,305,990 |     | —                 |
| Total                          |     |    ₩    7,760,078 |     | ₩               — |     |      ₩ 10,376,662 |     | ₩               — |

16. Post-employment benefits The Company has a defined contribution retirement benefit plan for its employees. The Company is obligated to pay fixed contributions to a independent fund, and the amount of future retirement benefits to be paid to employees is determined by the contributions made to the fund, etc., and the investment income generated from those contributions. Plan assets are managed independently from the company’s assets in a fund managed by a trustee. Meanwhile, expenses recognized by the Company in relation to the defined contribution retirement benefit plan for the years ended December 31, 2022 and 2021 are W 8,490 thousand and W9,385 thousand, respectively. In accordance with the regulations on severance pay for employees and executives who are not covered by the retirement pension plan, if all employees retire at a time as of the end of the reporting period, if the equivalent amount of severance pay exceeds the defined contribution retirement pension payment, the company is obligated to pay the excess. The equivalent amount of severance pay is accounted for as severance pay allowance. 17. Share capital Details of share capital as at December 31, 2022 and 2021 are as follows:

| (Korean won in unit and number of shares) |     | December 31, 2022 |     |                 |     |