Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 667

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 667
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 (Korean won in unit)            |     |         December 31, 
                 2023 |   |     |        December 31, 
                2022 |   |
|:--------------------------------|:----|---------------------:|:--|:----|--------------------:|:--|
| Net borrowings (A)              |     |                      |   |     |                     |   |
| Borrowings                      |     | ₩        960,000,000 |   |     | ₩     1,596,615,903 |   |
| Lease liabilities               |     |          207,486,724 |   |     |         374,446,179 |   |
| Less) cash and cash equivalents |     |         (696,542,458 | ) |     |      (3,556,865,658 | ) |
|                                 |     |          470,944,266 |   |     |      (1,585,803,576 | ) |
| Total Equity (B)                |     |      236,570,220,656 |   |     |     125,152,253,081 |   |
| Debt ratio (= A/B)              |     |                  0.2 | % |     |                  -* |   |

____________ (*)Debt ratios are not presented as net borrowings and debt ratios are negative as at December 31, 2022.

F-114

5. Fair value 5.1 Book value and fair value of financial instruments The difference between the carrying amount and fair value of the Group’s financial assets and liabilities as at December 31, 2023 and 2022 are insignificant. 5.2 Fair value hierarchy All financial assets and liabilities for which fair value is measured or disclosed in the financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: •Level 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 at December 31, 2023 and 2022, which are accounted as amortized cost