Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 701

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 701
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 | Amortization      |     |                 | Book value |     |                 |
| Industrial property rights |     | ₩  1,183,099,425  |     | ₩               — |     | ₩  (282,359,205 | )          |     | ₩   900,740,220 |

13. Right-of-use assets Details of right -of-useassets as at December 31, 2022 and 2021 are as follows:

| (Korean won in unit) |     | December 31, 2022 |     |                   |     |                 |            |     |                 |
|:---------------------|:----|:------------------|:----|:------------------|:----|:----------------|:-----------|:----|:----------------|
| Acquisition cost     |     | Acquisition       |     | Accumulated       
 amortization      |     |                 | Book value |     |                 |
| Buildings            |     | ₩    174,627,395  |     | ₩               — |     | ₩   (66,666,033 | )          |     | ₩   107,961,362 |

| (Korean won in unit) |     | December 31, 2021 |     |                   |     |                 |            |     |                 |
|:---------------------|:----|:------------------|:----|:------------------|:----|:----------------|:-----------|:----|:----------------|
| Acquisition cost     |     | Acquisition       |     | Accumulated       
 amortization      |     |                 | Book value |     |                 |
| Buildings            |     | ₩    174,627,395  |     | ₩               — |     | ₩   (39,063,489 | )          |     | ₩   135,563,906 |

Changes in right -of-useassets for the years ended December 31, 2022 and 2021 are as follows:

| (Korean won in unit) |     | For the year ended December 31, 2022 |     |                  |     |                |               |     |                |
|:---------------------|:----|-------------------------------------:|:----|:-----------------|:----|:---------------|:--------------|:----|---------------:|
| Book value at        
 beginning