Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 278

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 278
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----|:--|-------------:|:----|:----|-------------:|
| Cash on hand                                                               |     | $ |        6,641 |     |     |        6,500 |
| Bank deposits                                                              |     |   |    4,504,736 |     |     |    4,879,489 |
| Total cash in the consolidated statement of financial position             |     |   |    4,511,377 |     |     |    4,885,989 |
| Contractually restricted cash                                              |     |   |    4,210,381 |     |     |    3,111,019 |
| Total cash and restricted cash in the consolidated statement of cash flows |     | $ |    8,721,758 |     |     |    7,997,008 |

Contractually restricted cash was collected from PayNow payment processing services through web ATM and convenience store payment methods and deposited into the designated demand deposit accounts. This cash was subject to contractual restrictions on its use, as agreed upon with the merchants. Accommodation fees collected on behalf of customers from the Company’s hospitality services were held in the Company’s demand deposit accounts, without a contractual obligation to keep those amounts in a separate demand deposit or to restrict the use of the cash for specific purposes. Please refer to Note 19 and Note 20 for disclosures regarding credit risk, currency risk and sensitivity analysis of the financial assets and liabilities of the Company. As of December 31, 2024 and 2023, no cash was pledged with banks as collateral. F-24

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| NOTE 7. | Notes and Accounts Receivable |

|                     |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:--------------------|:----|:--|-------------:|:----|:----|-------------:|
| Notes receivable    |     | $ |            — |     |     |        4,025 |
| Accounts receivable |     |   |      299,359 |     |     |      353,356 |
| Total               |     | $ |      299,359 |     |     |      357,381 |

As of December 31, 2024 and 2023, the Company measured the loss allowance