Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 304

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 304
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---------------|:----|:-------------|:--|:----|:-------------|-------:|
| Other receivables due from related parties |     | Key management |     | $            | — |     |              | 17,311 |

Other receivables represent payments made by the Company on behalf of its related party in relation to other expenses.

| 2. | Other payables to related parties |

|                                   | Account |                | Relationship |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:----------------------------------|:--------|:---------------|:-------------|:--|-------------:|:----|:----|-------------:|
| Other payables to related parties |         | Key management |              | $ |       10,332 |     |     |       19,350 |

Other payables represent payments made by the related parties on behalf of the Company in relation to lease deposits and other expenses.

| 3. | Borrowings from related parties |

|                | Account |     | Relationship   |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:---------------|:--------|:----|:---------------|:----|:--|-------------:|:----|:----|-------------:|
| Other payables |         |     | Key management |     | $ |    1,713,058 |     |     |    1,946,065 |

Borrowings from related parties are interest-free and repayable in one year.

| (d) | Key management personnel |

| 1. | Joint guarantee |

As of December 31, 2024 and 2023, the Company’s secure bank loans were guaranteed by key management personnel.

| 2. | Key management personnel compensation includes: |

|                              |     |   |    2024 |     |     |    2023 |
|:-----------------------------|:----|:--|--------:|:----|:----|--------:|
| Short-term employee benefits |     | $ | 704,698 |     |     | 560,602 |
| Post-employment benefits     |     |   |  25,052 |     |     |  18,136 |
| Total                        |     | $ | 729,750 |     |     | 578,738 |

F