Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 631

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 631
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 for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: •Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities •Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable •Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable Fair values of the Group’s financial assets and liabilities as at June 30, 2024 and December 31, 2023 which are accounted as amortized cost, are categorized as Level 3. 5.3 Recurring transfer between levels of the fair value hierarchy There is no transfer of fair value hierarchy among Level 1, Level 2 and Level 3 for the six months ended June 30, 2024 or 2023, respectively. 6. Financial instruments by category 6.1 Book value of financial instruments category The carrying value of financial instruments category as of June 30, 2024 and December 31, 2023 are as follows:

| (Korean won in unit)               |     |   June 30, 2024 |     |                |     |                |     |                   |
|:-----------------------------------|:----|----------------:|:----|:---------------|:----|---------------:|:----|------------------:|
| Financial                          
 assets at                          
 amortized cost                     |     |       Financial 
       assets at 
           FVTPL |     | Financial      
 liabilities at 
 amortized cost |     |          Total |     |                   |
| Financial assets                   |     |                 |     |                |     |                |     |                   |
| Cash and cash equivalents          |     | ₩   683,751,346 |     | ₩    —         |     | ₩            — |     | ₩     683,751,346 |
| Trade and other receivables        |     |   1,492,249,996 |     | —              |     |              — |     |     1,492,249,996 |
| Non-current other financial assets |     |     534,460,292 |     | —              |     |              — |     |       534,460,