Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 671

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 671
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109,868,483 | )             |     | ₩   (109,868,483 | ) |

Changes of book value of investments in associate accounted using equity method for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit) |     | For the year ended December 31, 2023 |     |                         |     |                         |     |                         |
|:---------------------|:----|:-------------------------------------|:----|:------------------------|:----|:------------------------|:----|:------------------------|
| Beginning            |     | Acquisition                          |     | Impairment              
 loss                    |     | Ending                  |     |                         |
| Taction Co., Ltd     |     | ₩                     —              |     | ₩                     — |     | ₩                     — |     | ₩                     — |

| (Korean won in unit) |     | For the year ended December 31, 2022 |     |                 |     |                 |        |     |                           |
|:---------------------|:----|:-------------------------------------|:----|:----------------|:----|:----------------|:-------|:----|:--------------------------|
| Beginning            |     | Acquisition                          |     | Impairment      
 loss            |     |                 | Ending |     |                           |
| Taction Co., Ltd     |     | ₩                       —            |     | ₩    97,742,345 |     | ₩   (97,742,345 | )      |     | ₩                       — |

____________ (*)Taction Co., Ltd. was incorporated to engage in software development and IT consulting. As no practical plan to generate revenue and maintain going -concernbasis in the foreseeable future was provided, the Parent recognized impairment loss amounting to acquisition cost.

F-118

13. Equipment and vehicles Changes in book value of equipment and vehicles for the years ended December 31, 2023 and 2022 are as follows:

| (Korean won in unit)                    |     | For the year ended December 31, 2023 |             |     |                     |           |     |                  |            |     |                  |          |     |                    |       |     |                  |   |
|:----------------------------------------|:----|-------------------------------------:|:------------|:----|--------------------:|:----------|: