Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 299

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 299
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 |     |            |           |     | December 31, 2024 |   |     |         |           |     |         |   |     |       |           |
|:---------------------------------------------------------|:----|:-----------|----------:|:----|:------------------|:--|:----|:--------|----------:|:----|:--------|:--|:----|:------|----------:|
|                                                          |     |            |           |     | Fair Value        |   |     |         |           |     |         |   |     |       |           |
|                                                          |     | Book Value |           |     | Level 1           |   |     | Level 2 |           |     | Level 3 |   |     | Total |           |
| Financial liabilities not measured at fair value         |     |            |           |     |                   |   |     |         |           |     |         |   |     |       |           |
| Long-term borrowings                                     |     | $          | 1,133,887 |     |                   | — |     |         | 1,165,924 |     |         | — |     |       | 1,165,924 |
| Preference share liabilities (including current portion) |     |            | 1,976,365 |     |                   | — |     |         | 1,952,034 |     |         | — |     |       | 1,952,034 |
| Total                                                    |     | $          | 3,110,252 |     |                   | — |     |         | 3,117,958 |     |         | — |     |       | 3,117,958 |

F-41

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

|                                                            |     |            |           |     | December 31, 2023 |   |     |         |           |     |         |           |     |       |           |
|:-----------------------------------------------------------|:----|:-----------|----------:|:----|:------------------|:--|:----|:--------|----------:|:----|:--------|----------:|:----|:------|----------:|
|                                                            |     |            |           |     | Fair Value        |   |     |         |           |     |         |           |     |       |