Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 670

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 670
---
��       (22,877,415 | ) |

____________ (*)The valuation allowance for inventory recorded in the consolidated financial statements as at December 31, 2022 resulted from fair value measurement on the acquisition date of business combination, as described in Note 33. 10. Other financial assets Details of other financial assets as at December 31, 2023 and 2022 are as follows:

| (Korean won in unit)         |     | December 31, 2023 |     |                  |     | December 31, 2022    |     |                   |
|:-----------------------------|:----|:------------------|:----|-----------------:|:----|:---------------------|:----|------------------:|
| Current                      |     | Non-current       |     |          Current |     | Non-current          |     |                   |
| Leasehold guarantee deposits |     | ₩    68,777,020   |     | ₩     34,917,468 |     | ₩                  — |     | ₩      66,719,787 |
| Other deposits               |     | —                 |     |        7,947,500 |     | —                    |     |         6,677,500 |
| Loan                         |     | —                 |     |      440,421,683 |     | —                    |     |       275,950,076 |
| Total                        |     | ₩    68,777,020   |     |  ₩   483,286,651 |     | ₩                  — |     |   ₩   349,347,363 |

F-117

11. Other assets Details of other assets as at December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     | December 31, 2023 |     |                           |     | December 31, 2022 |     |                           |
|:---------------------|:----|------------------:|:----|:--------------------------|:----|:------------------|:----|:--------------------------|
| Current              |     |       Non-current |     | Current                   |     | Non-current       |     |                           |
| Prepayments          |     |  ₩     58,543,364 |     | ₩                       — |     | ₩