Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 667

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 667
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|:----|------------------:|:----|---------------:|:----|:---------------|:----|------------------:|:----|:----------------------|
| USD                             |     |               EUR |     |            CHF |     | USD            |     |               EUR |     |                       |
| Assets in foreign currency      |     |    ₩   29,220,473 |     | ₩  301,368,136 |     | ₩  744,194,360 |     |  ₩  1,094,039,015 |     | ₩                   — |
| Liabilities in foreign currency |     |        64,470,000 |     |     16,289,133 |     | —              |     |        63,365,000 |     | —                     |

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

| (Korean won in unit) |     | December 31, 2023 |      |     |                  |      |     | December 31, 2022 |     |                |   |
|:---------------------|:----|------------------:|:-----|:----|:-----------------|:-----|:----|:------------------|:----|:---------------|:--|
| Rise                 |     |                   | Fall |     |                  | Rise |     | Fall              |     |                |   |
| USD                  |     |   ₩    (3,524,953 | )    |     | ₩      3,524,953 |      |     | ₩  103,067,402    |     | ₩ (103,067,402 | ) |
| EUR                  |     |        28,507,900 |      |     | (28,507,900      | )    |     | —                 |     | —              |   |
| CHF                  |     |        74,419,436 |      |     | (74,419,436      | )    |     | —                 |     | —              |   |

(2) Interest rate risk Interest rate risk refers to the risk that interest income and interest expenses arising from deposits or borrowings will fluct