Financial Instruments by Category

3 Months Ended

Mar. 31, 2026

(6)

Financial instruments by category

The carrying value of financial instruments category as of March 31, 2026 and December 31, 2025 are as follows:

	March 31, 2026
Financial assets:	Financial assets at amortized cost		Financial assets at fair value		Financial liabilities at amortized cost		Total
Cash and cash equivalents	$	1,566,701	$	-	$	-	$	1,566,701
Trade and other receivables		319,650		-		-		319,650
Other current financial assets		259,469		-		-		259,469
Other non-current financial assets		178,024		-		-		178,024

Financial liabilities:
Trade and other payables		-		-		8,262,578		8,262,578
Accrued expenses		-		-		1,125,221		1,125,221
Current financial liabilities		-		-		4,633,836		4,633,836
Non-current financial liabilities		-		-		272,914		272,914
Derivative liabilities		-		2,374,582		-		2,374,582

	December 31, 2025
Financial assets:	Financial assets at amortized cost		Financial assets at fair value		Financial liabilities at amortized cost		Total
Cash and cash equivalents	$	1,700,273	$	-	$	-	$	1,700,273
Trade and other receivables		392,096		-		-		392,096
Other current financial assets		262,722		-		-		262,722
Other non-current financial assets		578,917		-		-		578,917

Financial liabilities:
Trade and other payables		-		-		7,830,104		7,830,104
Accrued expenses		-		-		957,879		957,879
Current financial liabilities		-		-		4,343,276		4,343,276
Derivative liabilities		-		2,530,176		-		2,530,176

Net gains or losses by financial instrument category for the three-months ended March 31, 2026 and 2025 are as follows:

	For the three-month ended March 31, 2026			For the three-month ended March 31, 2025
Amortized cost:
Interest income	$	17,475		$	4,318
Foreign exchange gains		381			491
Gains on foreign currency translation		1,907			18,582
Interest expense		(31,224	)		(16,399	)
Losses on foreign currency transaction		(2,067	)		(9,274	)
Losses on foreign currency translation		(238,308	)		(15,507	)

OSR Holdings, Inc. 10-Q