Company: OSRH
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001213900-25-045947
Chunk: 22

Company: OSR Holdings, Inc.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 1
Chunk 22
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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 of March 31, 2025 and December
31, 2024, which are accounted as amortized cost, are categorized as Level 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 nine months ended March
31, 2025 and 2024, respectively.

15

(6)Financial
instruments by category

The
carrying value of financial instruments category as of March 31, 2025 and December 31, 2024
are as follows:

    March 31, 2025 
  
    Fianancial
    assets: 
    Financial assets at 
amortized cost  
    Financial
 assets at  fair value  
    Financial liabilities at  amortized cost  
    Total 
  
    Cash and cash equivalents 
    $1,595,697  
    $-  
    $-  
    $1,595,697 
  
    Trade and other receivables 
     799,537  
     -  
     -  
     799,537 
  
    Other current financial assets 
     54,552  
     -  
     -  
     54,552 
  
    Other non-current financial assets 
     349,964  
     -  
     -  
     349,964 

    Fianancial liabilities: 

    Trade and other payables 
     -  
     -  
     7,296,793  
     7,296,793 
  
    Accrued expenses 
     -  
     -  
     726,325  
     726,325 
  
    Current financial liabilities 
     -  
     -  
     4,457,657  
     4,457,657 
  
    Non-current financial liabilities 
     -