Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 671

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 671
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 to key management of the Parent for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     |            2023 |     |            2022 |
| Salaries             |     | ₩   615,446,525 |     | ₩   269,492,304 |

The Group’s key management includes registered directors who have important authority and responsibility for planning, operation, and control of the Group’s business activities. 31.5 Collateral or guarantee provided for or received from related parties No collateral or guarantee were provided for related parties and were received from related parties as at December 31, 2023 and 2022.

F-130

32. Non-cash transaction 32.1 Significant non-cashflow transactions Significant transactions without cash inflows or outflows for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit)                                      |     |                 2023 |     |                       2022 |
| Replacement of short-term borrowings to convertible bonds |     | ₩      1,090,000,000 |     | ₩                        — |
| Acquisition of intangible assets                          |     |       14,000,037,120 |     |                          — |
| Equity swap for acquisition of subsidiaries               |     |      105,004,724,550 |     |                            |
| Investment in-kind using equipment for associate          |     |                    — |     |                 97,742,345 |
| Equity swap for acquisition of subsidiaries               |     |                    — |     |            120,135,651,196 |
| Increase of right-of-use assets                           |     |                    — |     |                 61,782,459 |
| Disposition of right-of-use assets                        |     |                    — |     |                 38,698,274 |

32.2 Changes in liabilities arising from financing activities Details of reconciliation of liabilities arising from financing activities for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     | For the year ended December 31, 2023 |     |                 |                    |     |                  |     |                 |        |     |                |
|:---------------------|:----|:-------------------------------------|:----|:----------------|:-------------------|:----