Company: OSRH
Filing Date: 2025-06-10
Form Type: S-1/A
Source: 0001213900-25-053114
Chunk: 51

Company: OSR Holdings, Inc.
Filing Date: 2025-06-10
Form: S-1/A
Chunk 51
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,254 |     | $      |    524,161 |   |     | $     |       - |     | $          | (78,609  | ) |
| RMC Co.,Ltd        |     |       | 2,040,181 |     |           |  1,568,695 |     |        |    471,486 |   |     |       | 761,272 |     |            | (211,541 | ) |
| Darnatein Co.,Ltd  |     |       |   110,171 |     |           |    678,651 |     |        |   (568,481 | ) |     |       |       - |     |            | (141,742 | ) |
| OSR Holdings, Inc. |     |       | 1,687,119 |     |           | 10,071,814 |     |        | (8,384,695 | ) |     |       |       - |     |            | -        |   |

Summaries of entities, which are newly included in consolidation
scope for the periods ended March 31, 2025 and 2024 are as follows:

| For the year ended March 31, 2025 |     |                  |     |                                                            |
|:----------------------------------|:----|:-----------------|:----|:-----------------------------------------------------------|
| Name of subsidiary                |     | Reason           |     | Type of purchase consideration                             |
| OSR Holdings, Inc.                |     | Acquisition (*1) |     | Equity swap with shares of the Parent and OSR inc.’s share |

34

| (2) | Summary                            
 of significant accounting policies |

| a. | Basis           
 of presentation |

The accompanying unaudited condensed
consolidated financial statements have been prepared pursuant to U.S. generally accepted accounting principles (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, 2024. Certain