Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 347

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 347
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 |     |               |     |        |     |     |            |
| Monetary items        |     |                    |            |     |               |     |        |     |     |            |     |                   |            |     |               |     |        |     |     |            |
| USD                   |     | $                  | 18,087,218 |     | TWD/USD=      |     |  31.60 |     |     | 18,087,218 |     |                   | 13,256,982 |     | TWD/USD=      |     | 30.705 |     |     | 13,256,982 |

| (ii) | Sensitivity analysis |

The Company’s exposure to foreign currency risk arises from the translation of cash, accounts receivable, other receivables, accounts payable and other payables that are denominated in foreign currency. If a 5% strengthening or weakening of the USD against the JPY and TWD, the Company’s net loss would have increased or decreased by $878,412 for the nine months ended September 30, 2024.

| (iii) | Foreign exchange gain and loss on monetary items |

Since the Company operates with multiple functional currencies, the information on foreign exchange gains and losses on monetary items is disclosed by total amount. For the nine months ended September 30, 2024 and 2023, foreign exchange loss (including realized and unrealized portions) amounted to $(305,210) and $(618,777), respectively.

| 3. | Interest rate analysis |

The following sensitivity analysis is based on the exposure to the interest rate risk of non derivative financial instruments at the end of the reporting period. Regarding assets with variable interest rates, the analysis is based on the assumption that the amount of assets outstanding at the reporting date was outstanding throughout the year. The rate of change is expressed as the interest rate increases or decreases when reporting to management internally, which also represents the Company management’s assessment of the reasonably possible interest rate change. If the interest rate had increased or decreased 0.25%, the Company’s net loss would have increased or decreased by $142 for the nine months ended September 30, 2024, with all other variable factors remaining constant. This is mainly due to the Company’s borrowing at variable rates. F-72

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| NOTE�