Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 695

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 695
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 non -derivativefinancial instruments, and investments in excess of liquidity. 4.1.1 Market risk Market risk is the risk of possible losses which arise from the changes of market factors, such as interest rate, stock price, foreign exchange rate, commodity value and other market factors related to the fair value or future cash flows of the financial instruments, such as securities, derivatives and others. (1) Currency risk The following table sets forth the result of foreign currency translation into KRW for financial assets and liabilities of the Company as of December 31, 2022 and 2021:

|                                                   | (Korean won in unit) |   | December 31, 2022 |     |                |     |   | December 31, 2021 |     |                |
|:--------------------------------------------------|:---------------------|:--|------------------:|:----|:---------------|:----|:--|------------------:|:----|:---------------|
| USD                                               |                      |   |               KRW |     | USD            |     |   |               KRW |     |                |
| Foreign currency assets Cash and Cash equivalents |                      | $ |         74,420.38 |     | ₩   94,312,948 |     | $ |        420,600.00 |     | ₩  498,621,300 |

The following table sets forth the impact of strengthening (or weakening) of the KRW by a hypothetical 10% against each foreign currency on the Company’s after -taxprofit (or loss), assuming all other variables remain constant.

| (Korean won in unit) |     | December 31, 2022 |     |                |       |     | December 31, 2021 |     |               |   |
|:---------------------|:----|:------------------|:----|:---------------|:------|:----|:------------------|:----|:--------------|:--|
| Rises                |     | Falls             |     |                | Rises |     | Falls             |     |               |   |
| USD                  |     | ₩   9,431,295     |     | ₩   (9,431,295 | )     |     | ₩   49,862,130    |     | ₩ (49,862,130 | ) |

(2) Interest rate risk Interest rate risk refers to