Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 304

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 304
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 |     |         2023 |              |     |         2022 |              |
|                          |     | Depreciation 
       charge |              |     | Depreciation 
       charge |              |
| Buildings                |     |            $ |      710,213 |     |              |      692,281 |
| Transportation equipment |     |              |       39,381 |     |              |            — |
| Total                    |     |            $ |      749,594 |     |              |      692,281 |

| 3. | For the years ended December 31, 2023 and 2022, the additions to right-of-use assets (excluding those acquired through business combinations) were $144,572 and $0, respectively. |

| 4. | Lease liabilities |

|                     |     |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:--------------------|:----|:--|-------------:|:----|:----|-------------:|
| Current portion     |     | $ |      656,039 |     |     |      688,255 |
| Non-current portion |     | $ |       68,115 |     |     |      533,336 |

| 5. | Additional lease information |

|                                                                                       |     |   |    2023 |     |     |    2022 |
|:--------------------------------------------------------------------------------------|:----|:--|--------:|:----|:----|--------:|
| Expenses relating to short-term leases                                                |     | $ |  17,192 |     |     |  15,288 |
| Expenses relating to low-value asset leases                                           |     | $ |   9,322 |     |     |   9,475 |
| Expenses relating to variable lease payments not included in the measurement of lease 
 liabilities                                                                           |     | $ | 168,886 |     |     | 154,270 |

F-28

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The reconciliation of lease liabilities to cash flows arising from financing activities was as follows:

|                                        |     |   |      2023 |   |     |     |      2022 |   |
|:---------------------------------------|:----|:--|----------:|:--|:----|: