Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 11

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 11
---
 170,206  
     907,976  
     (737,770) 
     -  
     (287,890)
  
    OSR Holdings, Inc. (*1) 
     3,487,130  
     11,197,024  
     (7,709,894) 
     -  
     (2,945,469)

(*1)Aforementioned above, the Company is treated as the acquired
company under ASC 805 Business Combinations. As such, it is shown as subsidiary for the subsidiary investment details.

Summaries of entities, which are newly
included in consolidation scope for the periods ended September 30, 2025 and 2024 are as follows:

  For the nine months ended September 30, 2025  Name of subsidiary   Reason   Type of purchase consideration  OSR Holdings, Inc.   Acquisition
(*2)    Equity
swap with shares of the Parent and OSR Holdings, Inc.’s share  

(*2)The Parent acquired subsidiary in February 2025 and accounted
for the acquisitions at March 31, 2025, which is deemed the acquisition date.

6

(2)Summary of significant accounting policies

a.Basis of presentation

The accompanying unaudited condensed
consolidated financial statements have been prepared pursuant to US-GAAP and reflect all adjustments which are, in the opinion of management,
necessary to a fair presentation of the results of the interim periods presented, under the rules and regulations of the United States
Securities and Exchange Commission (the “SEC”). These condensed consolidated financial statements include all adjustments
consisting of only normal recurring adjustments, necessary for a fair statement of the results of the interim periods presented. The results
of operations for the interim periods presented are not necessarily indicative of the results to be expected for any subsequent quarter
or for the entire year ending December 31, 2025. Certain information and note disclosures normally included in the Company’s annual
audited consolidated financial statements and accompanying notes prepared in accordance with US-GAAP have been condensed in, or omitted
from, these interim financial statements. Accordingly, these unaudited condensed consolidated financial statements should be read in conjunction
with the audited consolidated financial statements and related notes to the audited consolidated financial statements for the fiscal year
ended December 31, 2024 included in the Company’s Annual Report on Form 10-K filed with the SEC on April 22