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Business Combinations (Tables) | 3 Months Ended
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Mar. 31, 2025
Business Combinations [Abstract] |
Schedule of Business Combinations | Details of business combinations that occurred for the three months ended March 31, 2025 and 2024 are as follows:
|  |  |  | For the year ended December 31, 2023
Acquiree |  | Main business |  | Acquisition date |  | Ownership (%) |  |  | Total consideration |
Darnatein |  | New drug development, etc. |  | March 31, 2023 |  |  | 100.0 | % |  | $ | 81,436,889 |
Schedule of Identifiable Assets and Liabilities and Goodwill | Details of identifiable assets and liabilities and goodwill, which are recognized as the result of the acquisition of Darnatein completed during the year ended December 31, 2023 are set forth in the table below.
|  | Darnatein |
Fair value of total identifiable assets: |  |  |
Current assets: |  |  |
Cash and cash equivalents |  | $ | 68,600 |
Trade and other receivables |  |  | 4,338 |
Current tax assets |  |  | 285 |
Non-current assets: |  |  |  |
Equipment and vehicles |  |  | 7,307 |
Right-of-use assets |  |  | 73,114 |
Intangible assets |  |  | 73,948,145 |
Non-current financial assets |  |  | 1,101 |
|  |  | 74,102,891 |
Fair value of total identifiable liabilties: |  |  |  |
Current liabilities: |  |  |  |
Trade and other payables |  |  | 70,240 |
Lease liabilities |  |  | 33,612 |
Current other liabilities |  |  | 6,497 |
Non-current liabilities: |  |  |  |
Severance payment |  |  | 1,889 |
Lease liabilities |  |  | 58,784 |
Deferred tax liabilities |  |  | 19,407,543 |
|  |  | 19,578,565 |
Fair value of identifiable net assets |  |  | 54,524,326 |
Goodwill |  |  | 26,912,563 |
Purchase consideraation transferred (*) |  | $ | 81,436,889 |
(*1) | OSR ordinary shares issued for purchase consideration of $81,436,889 is 590,425 shares at $138 per share. The number of OSR ordinary shares to be issued was determined based on negotiation with former owners of Darnatein.
Schedule of Unaudited Pro Forma Consolidated Results of Operations | The following unaudited pro forma consolidated results of operations assume that the acquisition of Darnatein was completed as of January 1, 2023.
|  | (Unaudited) three months ended March 31, |
|  | 2025 |  |  | 2024 |
Total operating revenues |  | $ | - |  |  | $ | - |
Net loss attributable to OSR Holdings |  |  | (141,742 | ) |  |  | (751,979,471 | )
Schedule of Patent Technology Recognized from the Acquisition of Darnatein | Details of patent technology recognized from the acquisition of Darnatein that occurred during the year ended December 31, 2023 are set forth in the table below.
|  |  | Amount |
Patent technology project code: |  |  |  |
DRT 101 |  | $ | 73,513,419 |
Schedule of Net Cashflow from the Acquisitions | Net cashflow from the acquisitions for the three months ended March 31, 2025 and 2024 are as follows:
|  |  | 2025 |
Net cash outflow arising from acquisition of Darnatein: |  |  |  |
Cash consideration |  | $ | - |
Less: cash and cash equivalent balances acquired |  |  | - |
|  | $ | - |
|  |  | 2024 |
Net cash outflow arising from acquisition of VAXIMM and RMC: |  |  |  |
Cash consideration |  | $ | - |
Less: cash and cash equivalent balances acquired |  |  | - |
|  | $ | - |

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