Company: OSRH
Filing Date: 2025-04-22
Form Type: 10-K
Source: 0001213900-25-034116
Chunk: 1801

Company: OSR Holdings, Inc.
Filing Date: 2025-04-22
Form: 10-K
Item: Item 8
Chunk 1801
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 280, “Segment Reporting,”
establishes standards for companies to report in their consolidated financial statement information about operating segments, products,
services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial
information is available that is regularly evaluated by the Company’s CODM, or group, in deciding how to allocate resources and
assess performance.

The Company’s CODM has been identified as
the Chief Financial Officer, who reviews the operating results for the Company as a whole to make decisions about allocating resources
and assessing financial performance. Accordingly, management has determined that the Company only has one reportable segment.

The CODM assess performance for the single segment
and decides how to allocate resources based on net income or loss that also is reported on the consolidated statements of operations as
net income or loss. The measure of segment assets is reported on the consolidated balance sheets as total assets. When evaluating the
Company’s performance and making key decisions regarding resource allocation the CODM reviews several key metrics, which include
the following:

    For the  Year Ended  December 31, 
    2024  
    For the  Year Ended  December 31, 
    2023 
  
    General and administrative expenses 
    $3,524,549  
    $1,830,700 
  
    Interest earned on investments held in the Trust Account 
    $1,450,228  
    $2,775,291 

The CODM reviews interest earned on the Trust
Account to measure and monitor stockholder value and determine the most effective strategy of investment with the Trust Account funds
while maintaining compliance with the trust agreement. General and administrative expenses are reviewed and monitored by the CODM to manage
and forecast cash to ensure enough capital is available to complete a business combination within the business combination period. The
CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned
with all agreements and budget. General and administrative costs, as reported on the consolidated statements of operations, are the significant
segment expenses provided to the CODM on a regular basis.

All other segment items included in net income
or loss are reported on the consolidated statements of operations and described within their respective disclosures.

NOTE 10–SUBSEQUENT EVENTS 

The Company evaluated subsequent events to
determine if events or transactions occurred after the balance sheet date up to the date the consolidated financial statements were
issued. The Company did not identify any