Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 34

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 34
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1,278,000  

     December 31, 2024       Related parties   Short-term borrowings   Key management  Individuals  $340,136  

Compensations paid or accrued to key management of the Parent
for the nine months ended September 30, 2025 and 2024 are as follows:

    For the nine months ended 

    September 30,
 2025  
    September 30,
 2024 
  
    Salaries 
    $461,498  
    $283,050 

The Group’s key management includes registered directors
who have important authority and responsibility for planning, operation, and control of the Group’s business activities.

No collateral or guarantee were provided for related parties
and were received from related parties as of September 30, 2025 and December 31, 2024.

23

(20)Administrative expenses

Details of administrative expenses for the nine months ended September
30, 2025 and 2024 are as follows:

    For the
 nine months
 ended
 September 30, 2025  
    For the
 nine months
 ended
 September 30, 2024 
  
    Salary 
    $1,177,435  
    $693,447 
  
    Retirement payment 
     401,338  
     93,458 
  
    Employee benefits 
     75,171  
     42,336 
  
    Travel expenses 
     31,655  
     31,020 
  
    Entertainment expenses 
     31,313  
     25,152 
  
    Communication cost 
     1,446  
     1,767 
  
    Tax and due 
     27,555  
     17,061 
  
    Depreciation cost 
     894  
     47,849 
  
    Amortization of intangible assets 
     7,010,647  
     8,488,493 
  
    Rental cost 
     75,423  
     74,728 
  
    Repair fee 
     3,386  
     141 
  
    Insurance cost 
     13,598  
     25,920 
  
    Vehicle maintenance fee 
     26,447  
     8,874 
  
    Allowance for expected credit losses 
     (5,634)