Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 135

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 135
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 and AML system, each transaction will be screened to check whether a transaction should be authorized for completion on our payment platform. When we authorize a transaction, we become obligated to our customers to complete the payment transaction. Our main source of revenue under the payout services comes from cross-border transactions. We charge fixed-amount, per-transaction handling fees and/or percentage-based transaction fees which vary based on different currency conversions and payment regions. Hospitality services Our revenues generated from hospitality services consist of (i) hospitality-related software services; and (ii) hospitality-related platform services, including OTA platform and platform offline service providing accommodation service. For hospitality-related software services, we offer a PMS called OwlNestfor property providers in the hospitality sector. We provide two fee models for our OwlNestcustomers: (i) subscription fees, under which model we charge our clients SaaS fees on an annual basis, which vary depending on the number of rooms a client provides; and (ii) commission fees, under which model we charge a commission fee based on the price of orders we process for our clients through our PMS services. Additionally, for our add-on room fee collection services to OwlNestclients, we charge a processing fee based on a contractually agreed percentage of the collected amounts. For hospitality-related platform services, we offer OwlJourney, an OTA platform for hotel and B&B providers and charge a fee of each transaction; we collaborate with suppliers to sell experiential tour services to travelers through OwlTing Experiencesplatform; and we have platform offline service to provide room accommodation to travelers under our own brand name OwlStayand charge the room rates. 91

E-commerceplatform Our revenues generated from the e-commerceplatform primarily consists of the sales of agriculture products over the platform OwlTing Market. We promote the quality of products and enhance their visibility through unique collections and through an international reach, making it an attractive option for both local producers and international consumers. We sell our products at a predetermined unit price on the platform. Others Our revenues generated from other services primarily consist of transactions of NFTs and small OwlTing Blockchain Servicesprojects in collaboration with the Taiwan government. However, due to numerous controversies surrounding NFT transactions and unclear regulations, we have discontinued NFT-relatedservices in 2024. Currently, there are no NFTs that remain on any of our platforms. Cost of Revenue The following table sets forth a breakdown of cost of revenue of us by business segments for the periods indicated.

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