Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 74

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 74
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 - |
| Prepaid expenses |     |         |        208,619 |     |             | - |     |         |            20,646 |     |             | - |
| Total            |     | $       |        280,419 |     | $           | - |     | $       |            74,555 |     | $           | - |

| (12) | Equity            
 method investment |

Details of investment under the equity method are as follows:

|                  |     |          |     |                      |     |           | March 31, 2025 |   |     |            |   |     |           | December 31, 2024 |   |     |            |   |
|:-----------------|:----|:---------|:----|:---------------------|:----|:----------|---------------:|:--|:----|:-----------|:--|:----|:----------|------------------:|:--|:----|:-----------|:--|
|                  |     | Location |     | Main business        |     | Ownership |                |   |     | Book value |   |     | Ownership |                   |   |     | Book value |   |
| Taction Co., LTD |     | Korea    |     | Software development |     |           |           33.3 | % |     | $          | - |     |           |              33.3 | % |     | $          | - |

The summarized financial information
of investment under the equity method as of the closing date and for the current period is as follows:

|                  |     | As of and for the year ended December 31, 2024 |        |     |             |        |     |         |   |     |          |         |     |               |         |
|:-----------------|:----|:-----------------------------------------------|-------:|:----|:------------|-------:|:----|:--------|:--|:----|:---------|--------:|:----|:--------------|--------:|
|                  |     |                                                |        |     |             |        |     |         |   |     |          |         |     | Comprehensive |         |
|                  |     | Assets                                         |        |     | Liabilities |        |     | Revenue |   |     | Net loss |         |     | loss          |         |
| Taction Co., LTD |     | $