v3.26.1
Related Party Transactions
 6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
Related party transactions
(19)Related party transactions

 

As of June 30, 2026, the Group’s related parties are as follows:

 

Type  Related parties
Ultimate parent entity  Bellevue Capital Management LLC
Major shareholder of the Parent  BCM Europe AG
Subsidiaries  RMC, VAXIMM, Darnatein, OSR Holdings Co., Ltd., Woori-IO Co., Ltd.
Associates  Taction Co., Ltd.
Other related parties  Bellevue Global Life Sciences Investors LLC
   Bellevue Global Life Sciences Acquisition Corp

 

There are no sales and procurement transactions and treasury transactions with related parties for the six-months ended June 30, 2026 and 2025.

 

Details of receivables and payables from related party transactions as at June 30, 2026 and December 31, 2025 are as follows:

 

   June 30, 2026 
Related parties Short-term
borrowings
BCM Europe AG Major shareholder of the Parent $860,000
Bellevue Global Life Sciences Investors LLP Other related parties 1,207,464
Key management Individuals 1,276,030

 

 

   December 31, 2025 
Related parties Short-term
borrowings
BCM Europe AG Major shareholder of the Parent $1,062,091
Key management Individuals 1,261,380

 

  

Compensations paid or accrued to key management of the Parent for the six months ended June 30, 2026 and 2025 are as follows:

 

   For the six-month ended 
   June 30,
2026		   June 30,
2025		 
Salaries   312,138    344,552 

 

The Group’s key management includes registered directors who have important authority and responsibility for planning, operation, and control of the Group’s business activities.

 

No collateral or guarantee were provided for related parties and were received from related parties as of June 30, 2026 and December 31, 2025.