Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 288

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 288
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:|:----|:----|-------------:|
| Additional paid-in capital |     | $ |   49,926,656 |     |     |   30,219,928 |
| Employee share options     |     |   |      941,697 |     |     |      941,697 |
| Donation from shareholders |     |   |      810,000 |     |     |      810,000 |
| Total                      |     | $ |   51,678,353 |     |     |   31,971,625 |

| (c) | Retained Earnings and Earnings Distribution |

In accordance with the Articles of Incorporation of the Company, the earnings distribution is governed as follows:

| 1. | Subject to the Companies Law of the Cayman Islands (the “Law”), the payment of dividends shall be                                                                                                                                                     
 at the sole discretion of the Directors. The Directors may, from time to time, pay interim dividends to the members, provided such dividends are justified by the profits of the Company. Dividend shall only be paid from profits, the share premium 
 account, or in any other manner permitted by the Law.                                                                                                                                                                                                 |

| 2. | Before recommending any dividend, the Directors may set aside from the Company’s profits such amount as                                                                                                                                          
 they deem appropriate as reserves, which, at their discretion, may be applicable for meeting contingencies, equalizing dividends, or for any other purpose to which the Company’s profits may properly be applied. Pending such application, the 
 Directors may, at their discretion, either employ the funds in the Company’s business or invest them in such investments (other than the Company’s shares) as they may deem fit. The Directors may also, without allocating such funds to        
 reserves, carry forward any profits they consider prudent not to distribute.                                                                                                                                                                     |

| (d) | Other Equity |

|                                          |     | Exchange differences on 
 translation of foreign  
 financial statements    |           |   |
|:-----------------------------------------|:----|:------------------------|----------:|:--|
| Balance at January 1, 2024               |     | $                       | 1,233,711 |   |
| Exchange differences on foreign currency |     |                         | 1,321,938 |   |
| Balance at December 31, 2024             |     | $                       | 2,555,649 |   |
| Balance at January 1, 2023               |