Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 23

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 1
Chunk 23
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 -  
     253,042  
     253,042 

    December 31, 2024 
  
    Fianancial assets: 
    Financial assets at 
amortized cost  
    Financial
 assets at 
fair value  
    Financial liabilities at 
amortized cost  
    Total 

    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 
  
    Fianancial liabilities: 

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

Net
gains or losses by financial instrument category for the three-months ended March 31, 2025 and 2024 are as follows:

    For the 
three-month ended March 31, 2025  
    For the
 three-month ended March 31, 2024 
  
    Amortized cost: 

    Interest income 
    $4,318  
    $5,526 
  
    Foreign exchange gains 
     491  
     11,726 
  
    Gains on foreign currency translation 
     18,582  
     12,619 
  
    Interest expense 
     (16,399) 
     (13,545)
  
    Losses on foreign currrency transaction 
     (9,274) 
     (20,695)
  
    Losses on foreign currrency translation 
     (15,507) 
     (47,391)

(7)Cash
and cash equivalents

The
Group considers all