Company: OSRH
Filing Date: 2025-01-24
Form Type: S-4/A
Source: 0001213900-25-006139
Chunk: 579

Company: OSR Holdings, Inc.
Filing Date: 2025-01-24
Form: S-4/A
Chunk 579
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 our audits, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ WithumSmith+Brown, PC We have served as the Company’s auditor since 2020. New York, New York April 17, 2024 PCAOB Number 100 F-27

BELLEVUE LIFE SCIENCES ACQUISITION CORP.
BALANCE SHEETS

|                                                                                                                                                                                                                                               |     |   | December 31, 
         2023 |   |     |   | December 31, 
         2022 |   |
|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Assets                                                                                                                                                                                                                                        |     |   |              |   |     |   |              |   |
| Current assets:                                                                                                                                                                                                                               |     |   |              |   |     |   |              |   |
| Cash                                                                                                                                                                                                                                          |     | $ |       15,419 |   |     | $ |      124,501 |   |
| Prepaid expenses                                                                                                                                                                                                                              |     |   |        7,208 |   |     |   |            — |   |
| Total current assets                                                                                                                                                                                                                          |     |   |       22,627 |   |     |   |      124,501 |   |
| Deferred offering costs                                                                                                                                                                                                                       |     |   |            — |   |     |   |    1,101,353 |   |
| Investments held in Trust Account                                                                                                                                                                                                             |     |   |   36,605,106 |   |     |   |            — |   |
| Total Assets                                                                                                                                                                                                                                  |     | $ |   36,627,733 |   |     | $ |    1,225,854 |   |
| Liabilities and Stock