Company: OSRH
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001213900-25-109054
Chunk: 30

Company: OSR Holdings, Inc.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 30
---
:

    For the nine months ended September 30, 2025 

    Beginning  
    Business
 combination  
    Impairment loss  
    Effects of changes
 in exchange rate  
    Ending 
  
    Goodwill 
    $24,354,066  
    $          -  
    $         -  
    $1,177,582  
    $25,531,648 

    For the nine months ended September 30, 2024 

    Beginning  
    Business
 combination  
    Impairment loss  
    Effects of changes
 in exchange rate  
    Ending 
  
    Goodwill 
    $27,765,222  
    $        -  
    $          -  
    $(1,183,341) 
    $26,581,881 

(15)Intangible assets, net

The acquired intangible assets, all
of which are being amortized, have an average useful life of approximately 20 years. Intangible assets consist of the following as of
September 30, 2025 and December 31, 2024.

     As of September 30, 2025      Average  useful life  Gross carrying amount   Accumulated amortization   Net carrying amount   Technology license  20 years  $102,558   $82,878   $19,680   Customer relationship  20 years   607,108    333,910    273,199   Patent technology  20 years   172,783,518    24,923,477    147,860,041         $173,493,185   $25,340,265   $148,152,920  

     As of December 31, 2024      Average  useful life  Gross carrying amount   Accumulated amortization   Net carrying amount   Technology license  20 years  $97,828   $78,439   $19,389   Customer relationship  20 years   579,107    231,643    347,464   Patent technology  20 years   164,814,319    17,124,320    147,690,000         $165,491,254   $17,