Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 639

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 639
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320,112 |
| Weighted average number of ordinary shares outstanding |     |    1,887,070 |     |    1,480,784 |

The Group’s diluted earnings (loss) per share is the same as basic earnings per share due to its net loss position.

F-85

31. Related party disclosure 31.1 Related parties As of June 30, 2024, the Group’s related parties are as follows:

| Type                            |     | Related parties                                          |
| Ultimate parent entity          |     | Bellevue Capital Management LLC.                         |
| Major shareholder of the Parent |     | BCM Europe AG                                            |
| Subsidiaries                    |     | VAXIMM AG, RMC Co., Ltd.                                 |
| Associate                       |     | Taction Co., Ltd.                                        |
| Other related parties           |     | Bellevue Global Life Sciences Investors LLC, Managements |

31.2 Transactions with related parties There are no sales and procurement transactions and treasury transactions with related parties for the half -yearsended June 30, 2024 and 2023. 31.3 Equity transactions There are no equity transactions with related parties for the half -yearsended June 30, 2024 and 2023: 31.4 Assets or liabilities from related party transactions Details of receivables and payables from related party transactions as at June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit)            |     | June 30, 2024                         |     |   |     |             |     |   |     |             |
|:--------------------------------|:----|:--------------------------------------|:----|:--|:----|------------:|:----|:--|:----|------------:|
| Related parties                 |     | Convertible bond                      |     |   |     |  Short-term 
   borrowing |     |   |     |             |
| Other related parties           |     | Key managements                       |     | ₩ |     | 336,460,000 |     | ₩ |     |           — |
| Major shareholder of the Parent |     | Bellevue Capital Management Europe AG |     |   |     |           — |     |   |     | 833,520,000 |

| (Korean won in unit)  |     | December 31, 2023 |     |   |     |