Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 257

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 257
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 16 of the Exchange Act.

Our SEC filings,
including the registration statement on Form F-1, are also available to you on the SEC’s website at http://www.sec.gov. Our Internet address is https://www.owlting.com/.

175

INDEX TO FINANCIAL STATEMENTS

| Consolidated Financial Statements of OBOOK Holdings Inc. and subsidiaries for the Years Ended 
 December 31, 2024 and December 31, 2023                                                       |     | Page |     |
|:----------------------------------------------------------------------------------------------|:----|:-----|:----|
| Report of Independent Registered Public Accounting Firm                                       |     |      | F-2 |
| Consolidated Statements of Financial Position                                                 |     |      | F-3 |
| Consolidated Statements of Profit or Loss and Other Comprehensive Income (Loss)               |     |      | F-5 |
| Consolidated Statements of Changes in Equity                                                  |     |      | F-6 |
| Consolidated Statements of Cash Flows                                                         |     |      | F-7 |
| Notes to the Consolidated Financial Statements                                                |     |      | F-9 |

F-1

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

Obook Holdings Inc.:

Opinion on the Consolidated Financial Statements

We
have audited the accompanying consolidated statements of financial position of Obook Holdings Inc. and subsidiaries (the Company) as of December 31, 2024 and 2023, the related consolidated statements of profit or loss and other comprehensive income
(loss), changes in equity, and cash flows for the years then ended, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the
financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for the years then ended, in conformity with IFRS Accounting Standards as issued by the International Accounting Standards
Board.

Basis for Opinion

These consolidated
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We are a public accounting firm registered with the Public
Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB