Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 868

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 2
Chunk 868
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Brown,
PC, or Withum, for services rendered.

Audit Fees. Audit fees consist of fees for professional services
rendered for the audit of our year-end financial statements and services that are normally provided by Withum in connection with regulatory
filings. The aggregate fees of Withum for professional services rendered for the audit of our financial statements and other required
filings with the SEC for the fiscal year ended December 31, 2024 totaled approximately $152,940 . The aggregate fees of Withum for
professional services rendered for the audit of our financial statements and other required filings with the SEC for the fiscal year
ended December 31, 2023 totaled approximately $176,176. The aggregate fees of Withum for professional services rendered for the
audit of our financial statements and other required filings with the SEC for the fiscal year ended December 31, 2022 totaled approximately
$52,000. The above amounts include interim procedures and audit fees.

Audit-Related Fees. Audit-related fees consist of fees billed
for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are
not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and
consultations concerning financial accounting and reporting standards. During the fiscal years ended December 31, 2024 and December 31,
2023, we did not pay Withum any audit-related fees.

Tax Fees. We did not pay Withum for tax services, planning or
advice for the fiscal years ended December 31, 2024 and December 31, 2023.

All Other Fees. We did not pay Withum for any other services
for the fiscal years ended December 31, 2024 and December 31, 2023.

Pre-Approval Policy 

The audit committee has and will pre-approve all auditing services
and permitted non-audit services to be performed for us by our auditors, including the fees and terms thereof (subject to the de minimis
exceptions for non-audit services described in the Exchange Act which are approved by the audit committee prior to the completion of the
audit).

110

PART IV 

Item 15.Exhibits, Financial Statement Schedules 

The following documents are filed as part of this report:

1.Financial Statements: See “Index to Financial Statements” in Part II, Item 8 of this Annual Report on Form 10-K.

2.Financial Statement Schedule: Not