Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 95

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 95
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 the parent                                                |     |           ₩   (7,569,143 | ) |     |      ₩   (4,972,485 | ) |     |       ₩ (13,432,720 | ) |     |      ₩    1,344,958 |   |
| Non-controlling interests                                                   |     |                        — |   |     |                   — |   |     |                   — |   |     |                   — |   |
| Earnings (loss) per share attributable to the equity holders of the parent: |     |                          |   |     |                     |   |     |                     |   |     |                     |   |
| Basic earnings (loss) per ordinary share                                    |     |      ₩                (4 | ) |     | ₩                (3 | ) |     | ₩                (8 | ) |     | ₩                 3 |   |

45 SELECTED UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION The selected unaudited pro forma condensed combined financial information (the “ Selected Pro Forma Information”) gives effect to the Transactions and the other events described in the section entitled “ Unaudited Pro Forma Condensed Combined Financial Information.” The Transactions are expected to be accounted for as a reverse recapitalization in accordance with U.S. GAAP. Under this method of accounting, BLAC is expected to be treated as the “acquired” company for financial reporting purposes and OSR Holdings will be deemed to be the accounting acquirer in the transaction. Consequently, the transaction is treated as a recapitalization of OSR Holdings. Accordingly, the assets and liabilities and the historical operations that are reflected in the financial statements are those of OSR Holdings and are recorded at the historical cost basis of OSR Holdings. BLAC’s assets, liabilities and results of operations will be consolidated with the assets, liabilities and results of operations of OSR Holdings after consummation of the acquisition. The Selected Pro Forma Information for the nine months ended September 30, 2024 and for the year ended December 31, 2023 give effect to the Transactions and the other events as if consummated on January 1, 2023, the beginning of the earliest period presented. The Selected Pro Forma Information has been derived from, and should be read in conjunction with, the more detailed unaudited pro forma condensed combined financial information prepared in accordance