Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 696

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 696
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 the risk that interest income and interest expenses arising from deposits or borrowings will fluctuate due to changes in market interest rates in the future, which mainly arises from deposits and borrowings with floating interest rates. The goal of interest rate risk management is to maximize corporate value by minimizing uncertainty caused by interest rate fluctuations. As of the end of the reporting period, there are no financial instruments subject to a variable interest rate. (3) Price risk Price risk is the risk that the fair value of a financial instrument or future cash flows will change due to changes in market prices other than interest rate risk or foreign exchange risk. As of the end of the reporting period, the Company is not exposed to commodity price risk. Investments in financial instruments are made on a non -recurringbasis according to management’s judgment.

F-152

4. Financial risk management (cont.) 4.1.2 Credit risk Credit risk is the risk of possible losses in an asset portfolio in the events of counterparty’s default, breach of contract and deterioration in the credit quality of the counterparty. For the risk management reporting purposes, the Company manages the credit risk systematically and pursues value maximization and continuous growth of the Company by efficient resource allocation and monitoring non -performingloans. In order to reduce the risks that may occur in transactions with financial institutions, such as cash and cash equivalents and various deposits, the Company conducts transactions only with financial institutions with high creditworthiness. As of December 31, 2022, the Company believes that there are low signs of material default, and the maximum exposure to credit risk as of December 31, 2022 is equal to the book value of financial instruments (excluding cash). 4.1.3 Liquidity risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. For better business performance and to earn a better profit in the long term perspective, the Company estimates the expected cash flow of the asset and liabilities in the future and monitors accumulated liquidity ratio continuously. The company’s liquidity risk analysis details as at December 31, 2022 and 2021 are as follows:

| (Korean won in unit) |     | For the year ended December 31, 2022 |     |                    |     |                |     |                  |     |                  |
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