Company: OSRH
Filing Date: 2025-05-28
Form Type: S-1
Source: 0001213900-25-048346
Chunk: 71

Company: OSR Holdings, Inc.
Filing Date: 2025-05-28
Form: S-1
Chunk 71
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 |     |           |              33.3 | % |     | $          | - |

The summarized financial information
of investment under the equity method as of the closing date and for the current period is as follows:

|                  |     | As of and for the year ended December 31, 2024 |        |     |             |        |     |         |   |     |          |         |     |               |         |
|:-----------------|:----|:-----------------------------------------------|-------:|:----|:------------|-------:|:----|:--------|:--|:----|:---------|--------:|:----|:--------------|--------:|
|                  |     |                                                |        |     |             |        |     |         |   |     |          |         |     | Comprehensive |         |
|                  |     | Assets                                         |        |     | Liabilities |        |     | Revenue |   |     | Net loss |         |     | loss          |         |
| Taction Co., LTD |     | $                                              | 97,936 |     | $           | 32,785 |     | $       | - |     | ₩        | -74,740 |     | $             | -74,740 |

There is no equity method
valuation applied on investments in associate for the three-months ended March 31, 2025 or 2024.

Taction Co., Ltd. was incorporated to
engage in software development and IT consulting. As no practical plan to generate revenue and maintain going-concern basis in the foreseeable
future was provided, the Parent recognized impairment loss amounting to acquisition cost.

47

| (13) | Equipment         
 and vehicles, net |

Equipment and vehicles consist as of March 31, 2025 and December
31, 2024:

|                               |     |   | March 31, 
      2025 |   |     |   | December 31, 2024 |   |
|:------------------------------|:----|:--|----------:|:--|:----|:--|------------------:|:--|
| Office equipment              |     | $ |    26,976 |   |     | $ |            26,912 |   |
| Tools and instruments         |     |   |    22,741 |   |     |   |            22,687 |   |
| Machinery and equipment       |