Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 676

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 676
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�   5,449,676,000 |     |     ₩   124,558,971,196 |

F-133

33. Business combinations (cont.) The acquisition -datefair value of RMC and VAXIMM were measured using the Discount Cash Flow (“DCF”) method and the Risk adjusted Net Present Value (“r -NPV”) method by outside valuation professionals. Key estimations and assumptions used in measuring the fair value of VAXIMM are as follows: •13.6% of discount rate (Weighted Average Cost of Capital: WACC) used in discounting operating cashflows •Patent technology will generate operating revenue for 20 years •Penetration ratio will reach at 100% in 7 years since approval of new drug ____________ (*1)OSR Holdings’ ordinary shares issued for the purchase consideration transferred of ₩5,449,676,000 is 70,847shares at ₩76,922 per share. The number of OSR Holdings’ ordinary shares to be issued was determined based on negotiation with the former owners of RMC. (*2)Purchase consideration reflects the value of (i) 696,225 OSR Holdings ordinary shares issued to BCME, (ii) 1,750 BCME preferred shares assigned to BCME by OSR Holdings, and (iii) US$3,600,000. The per share value of the OSR Holdings ordinary shares and BCME preferred shares was ₩163,046 and ₩3,782,199, respectively. The purchase consideration was determined based on negotiations between OSR Holdings and BCME. 33.3 Patent technology from business combination Details of patent technology recognized from the acquisition of Darnatein that occurred for the year ended December 31, 2023 are set forth in the table below.

| (Korean won in thousand)        |     | Amount          |
| Patent technology project code: |     |                 |
| DRT 101                         |     | ₩    94,788,203 |

(1) DRT-101 DRT -101is a synthetic bio -signalingmolecule that replaces BMPRII -bindingsegments of BMP -7, one of the bone -formingproteins, with high affinity ActRII binding segments of Activin A, a member of the transforming growth factor ß (TGF -ß) superfamily along with BMP -7. In nature, endogenous BMP