Company: OSRH
Filing Date: 2025-01-29
Form Type: S-4/A
Source: 0001213900-25-007923
Chunk: 642

Company: OSR Holdings, Inc.
Filing Date: 2025-01-29
Form: S-4/A
Chunk 642
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364,419 | ) |

F-81

23. Commitment and contingencies 23.1 Commitment with financial institution There are no commitments with financial institutions as of June 30, 2024. 23.2 Collateral and guarantee provided for others There are no collateral and payment guarantee provided by the Group for others as of June 30, 2024. 23.3 Pending litigation No litigation cases are pending as of June 30, 2024. 23.4 Restrictions on assets No financial assets are restricted in use as of June 30, 2024. 23.5 Other commitment There are no other commitments made as of June 30, 2024. 24. Revenue from contracts with customer and Cost of sales 24.1 Details of revenue and cost of sales for the half-years ended June 30, 2024 and 2023 are as follows.

| (Korean won in unit) |     | For the half 
 year ended   
 June 30,     
 2024         |     |               |     | For the half 
 year ended   
 June 30,     
 2023         |     |               |
|:---------------------|:----|:-------------|:----|--------------:|:----|:-------------|:----|--------------:|
| Sales of Product     |     | ₩            |     | 2,415,520,566 |     | ₩            |     | 1,950,941,343 |
| Revenue for service  |     |              |     |     2,856,749 |     |              |     |    33,906,639 |
| Total                |     | ₩            |     | 2,418,377,315 |     | ₩            |     | 1,984,847,982 |

| (Korean won in unit)     |     | For the half 
 year ended   
 June 30,     
 2024         |     |               |     | For the half 
 year ended   
 June 30,     
 2023         |     |               |
|:-------------------------|:----|:-------------|:----|--------------:|:----|:-------------|:----|--------------:|
| Costs (Sales of Product) |     | ₩            |     | 1,781,248,561 |     | ₩            |     | 3,266,