Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 631

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 631
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 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 Korean won for financial assets and liabilities denominated in foreign currency of the Group as of June 30, 2024 and December 31, 2023:

| (Korean won in unit)            |     |  June 30, 2024 |     |                 |     |                 |     | December 31, 2023 |     |                 |     |                 |
|:--------------------------------|:----|---------------:|:----|----------------:|:----|----------------:|:----|------------------:|:----|----------------:|:----|:----------------|
| USD                             |     |            EUR |     |             CHF |     |             USD |     |               EUR |     |             CHF |     |                 |
| Assets in foreign currency      |     | ₩   31,052,343 |     | ₩   254,626,898 |     | ₩   895,072,993 |     |    ₩   29,220,473 |     | ₩   301,368,136 |     | ₩   744,194,360 |
| Liabilities in foreign currency |     |    902,980,000 |     |      18,849,162 |     |     259,179,209 |     |        64,470,000 |     |      16,289,133 |     | —               |

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) |     | June 30, 2024         |      |     |                     |      |     | December 31, 2023 |      |     |                   |   |
|:---------------------|:----|:----------------------|:-----|:----|:--------------------|:-----|:----|:------------------|:-----|:----|:------------------|:--|
| Rise                 |