Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 361

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 361
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,572 |   |     |           | 1,367,672 |   |     |       | 3,478,822 |   |
| Accumulated depreciation:    |     |                   |           |   |     |           |          |   |     |           |           |   |     |       |           |   |
| Balance at January 1, 2022   |     |                   |   625,997 |   |     |           |  105,402 |   |     |           |   530,869 |   |     |       | 1,262,268 |   |
| Depreciation                 |     |                   |   411,734 |   |     |           |  148,883 |   |     |           |   347,688 |   |     |       |   908,305 |   |
| Disposals                    |     |                   |   (40,475 | ) |     |           | (104,501 | ) |     |           |   (23,100 | ) |     |       |  (168,076 | ) |
| Balance at December 31, 2022 |     |                   |   997,256 |   |     |           |  149,784 |   |     |           |   855,457 |   |     |       | 2,002,497 |   |
| Carrying amounts:            |     |                   |           |   |     |           |          |   |     |           |           |   |     |       |           |   |
| Balance at December 31, 2022 |     | $                 |   624,322 |   |     |           |  339,788 |   |     |           |   512,215 |   |     |       | 1,476,325 |   |

For the year ended December 31, 2022, the Company did not recognize any impairment loss on property, plant and equipment.

| (b) | Leasing arrangements-lessee |

| 1. | The Company leases various buildings and transportation equipment. Rental contracts are typically made for                                                                                                                                       
 periods of 1 to 3 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing 
 purposes.