Company: OSRH
Filing Date: 2025-01-31
Form Type: 424B3
Source: 0001213900-25-008874
Chunk: 644

Company: OSR Holdings, Inc.
Filing Date: 2025-01-31
Form: 424B3
Chunk 644
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234,337 | ) |

F-95

1. General information (cont.) Summaries of entities, which are newly included in consolidation scope for the years ended December 31, 2023 and 2022 are as follows:

| For the year ended December 31, 2023 |     |                 |     |                                                     |
|:-------------------------------------|:----|:----------------|:----|:----------------------------------------------------|
| Name of subsidiary                   |     | Reason          |     | Type of purchase consideration                      |
| Darnatein                            |     | Acquisition(*1) |     | New shares of the Parent and other financial assets |

| For the year ended December 31, 2022 |     |                 |     |                                                     |
|:-------------------------------------|:----|:----------------|:----|:----------------------------------------------------|
| Name of subsidiary                   |     | Reason          |     | Type of purchase consideration                      |
| VAXIMM                               |     | Acquisition(*2) |     | New shares of the Parent and other financial assets |
| RMC                                  |     | Acquisition(*2) |     | New shares of the Parent                            |

____________ (*1)The Parent acquired subsidiary in March 2023 and accounted the acquisitions at March 31, 2023, which is deemed the acquisition date. (*2)The Parent acquired subsidiaries in December 2022 and accounted the acquisitions at December 31, 2022, which is deemed the acquisition date. Accordingly, operation results of new subsidiaries for the year ended December 31, 2022 are not reflected on the Group’s consolidated financial statements. 2. Significant accounting policies The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. 2.1 New or amended accounting standards and interpretations adopted The consolidated entity applied for the first -timecertain standards and amendments, which are effective for annual periods beginning on or after January 1, 2023. The Group has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. (1) Definition of accounting estimates — Amendments to IFRS 1008 The amendments to IFRS 1008 clarify the distinction between changes in accounting estimates, changes in accounting policies and the correction of errors. They also clarify how entities use measurement techniques and inputs to develop accounting estimates. The amendments had no impact on the Group’s consolidated financial statements. (