| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Net loss | -19,812,886 | - |
| Income tax benefit | -1,294,952 | - |
| Depreciation | 894 | 581 |
| Amortization | 7,010,647 | 4,624,214 |
| Loss on inventory valuation | -8,891 | -12,409 |
| Lease expense | 40,346 | 27,312 |
| Severance pay | 178,137 | 207,470 |
| Commissions and professional fees | 626,890 | 620,239 |
| Loss on change in fair value of financial liabilities | 518,686 | 23,440 |
| Merger and acquisiton costs | 8,703,455 | 8,611,114 |
| Loss on foreign currency translation | 54,934 | 15,993 |
| Gain on change in fair value of financial liabilities | 24,200 | 23,943 |
| Gain on foreign currency translation | 125,410 | 169,516 |
| Decrease in trade and other receivables | -461,201 | -250,958 |
| Decrease in inventories, net | -784,631 | -772,811 |
| Increase in other current financial assets | 8,551 | - |
| Decrease (increase) in other current assets | -30,208 | -8,586 |
| Decrease in trade and other payables | -584,752 | 1,031,354 |
| Increase in accrued expenses | 286,720 | 159,551 |
| Decrease in lease liabilities | -40,346 | -27,312 |
| Increase (decrease) in tax payables | 26,525 | 40 |
| Decrease in other liabilities | -75,693 | -45,421 |
| Bad debts | -5,634 | - |
| Loss on disposal of tangible assets | 0 | - |
| Increase in prepaid income taxes | 0 | - |
| Bad debts | - | 3,726 |
| Decrease in rou assets | 0 | - |
| Net cash used in operating activities | -3,258,041 | -546,678 |
| Decrease in long-term loan | 246,037 | - |
| Disposal of equipment and vehicles | 1,029 | 1,018 |
| Purchase of tangible assets | 96,871 | - |
| Increase in deposits | 354 | 0 |
| Purchase of equipment and vehicles | - | 2,681 |
| Increase in long-term loan | 1,452,275 | 561,057 |
| Increase in cash and cash equivalents from business combination | -1,232,969 | -1,219,888 |
| Decrease in deposits | 0 | 0 |
| Decrease in short-term loan | 0 | 0 |
| Net cash provided by investing activities | -69,465 | 657,167 |
| Proceeds from short-term borrowing | 2,089,031 | 1,087,873 |
| Repayment of long-term debt | 517,766 | 512,273 |
| Repayment of short-term borrowing | 423,477 | 318,369 |
| Issuance of convertible bonds | 1,087,780 | 1,076,239 |
| Repayment of convertible bonds | 464,026 | 292,608 |
| Proceeds from issuance of common stock | 3,385,038 | - |
| Proceeds from long-term debt | 0 | 0 |
| Net cash provided by financing activities | 5,156,580 | 1,040,863 |
| Net change in cash and cash equivalents | 1,829,076 | 1,151,352 |
OSR Holdings, Inc. (OSRH)
OSR Holdings, Inc. (OSRH)