Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 157

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 157
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 MPOS machines to merchants, an increase in advance in receipts for share capital of US$7.2 million from equity fundraising pending completion of stock registration, payment of lease liabilities of US$574,556 for
leasing properties, and payment of non-current financial liabilities at FVTPL of US$100,000 from cash-out of SAFE Agreements.

Net cash
flows from financing activities was US$5.7 for the nine months ended September 30, 2023, which was attributable to repayments of long-term borrowings of US$297,686, a decrease in other payables from related parties of US$287,069 for repayments, an
increase in other current liabilities – receipts under custody of US$240,126 for collection of customer funds, an increase in guarantee deposits received of US$19,324 and a decrease in guarantee deposits received of US$8,214 for leasing MPOS
machines to merchants, an increase in advance receipts for share capital of US$7.7 million from equity fundraising pending completion of stock registration, advance receipts for preference share liabilities of $98,554 from the fundraising of
the subsidiary, payment of lease liabilities of US$561,510 for leasing properties, proceeds from non-current financial liabilities at FVTPL of US$430,000 from SAFE Agreements, payment of non-current financial liabilities at FVTPL of US$50,000 from
cash-out of SAFE Agreements, acquisition of equity interest in subsidiaries of US$1.5 million for gaining non-controlling interests of PayNow with 46.44% shareholdings as phase two, and dividends paid to non-controlling interest of US$20,136.

Net cash flows from financing activities was US$7.5 million in 2023, which was attributable to repayments of long-term borrowings of
US$335,574, a decrease in other payables from related parties of US$228,096 for

108

repayment, a decrease in other current liabilities – receipts under custody of US$696,133 for disbursement of customer funds, an increase in guarantee deposits received of US$25,497 and a decrease in guarantee deposits received of US$10,752 for leasing MPOS machines to merchants, an increase in advance receipts for share capital of US$10.8 million from equity fundraising pending completion of stock registration, advance receipts for preference share liabilities of $98,554 from the fundraising of the subsidiary, payment of lease liabilities of US$763,225