Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 76

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 76
---
 2025 |            |     |                      |   |     |            |   |     |                                     |        |     |        |            |
|:---------|:----|:------------------------------------------|-----------:|:----|:---------------------|:--|:----|:-----------|:--|:----|:------------------------------------|-------:|:----|:-------|-----------:|
|          |     | Beginning                                 |            |     | Business combination |   |     | Impairment 
 loss       |   |     | Effects of changes in exchange rate |        |     | Ending |            |
| Goodwill |     | $                                         | 24,354,066 |     | $                    | - |     | $          | - |     | $                                   | 58,124 |     | $      | 24,412,190 |

|          |     | For the three-months ended March 31, 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 March 31, 2025 and December 31, 2024.

|                       |     | For the year ended March 31, 2025 |     |                |             |     |                          |            |     |              |             |
|:----------------------|:----|:----------------------------------|:----|:---------------|------------:|:----|:-------------------------|-----------