Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 62

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 62
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 recognizing
revenue when the performance obligations have been satisfied. A performance obligation is considered distinct from other obligations in
a contract when it (a) provides a benefit to the customer either on its own or together with other resources that are readily available
to the customer and (b) is separately identified in the contract. The Group considers a performance obligation satisfied once it has transferred
control of a good or product to a customer, meaning the customer has the ability to direct the use and obtain the benefit of the good
or product.

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| n. | Income 
 taxes  |

Income taxes are accounted for under
the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences
between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss
and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income
in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities
of a change in tax rates is recognized in income in the period that includes the enactment date. The Group recognizes the effect of income
tax positions only if those positions are more likely than not of being sustained. Recognized income tax positions are measured at the
largest amount that is greater than 50% likely of being realized. Valuation allowances are established when management determines it is
more likely than not that some portion, or all, of the deferred tax assets will not be realized. Changes in recognition or measurement
are reflected in the period in which the change in judgment occurs. The Group reports income tax-related interest and penalties
relating to uncertain tax positions, if applicable, as a component of income tax expense.

| o. | Fair               
 value measurements |

The Group utilizes valuation techniques that maximize the
use of observable inputs and minimize the use of unobservable inputs to the extent possible. The Group determines fair value based on
assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. When considering
market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable
inputs, which are categorized in one of the following levels:

| - | Level 1 inputs: Unadjusted quoted prices in active markets for identical assets or liabilities accessible 
 to the reporting entity at the measurement date.                                                          |

| - | Level 2 inputs: