Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 306

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 306
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:--|:----|:----|----------:|:--|
| Balance at the beginning of year        |     | $ | 1,196,652 |   |     |     |         — |   |
| Change from financing activities:       |     |   |           |   |     |     |           |   |
| Proceeds from borrowings                |     |   |         — |   |     |     | 1,301,871 |   |
| Repayments of borrowings                |     |   |  (335,574 | ) |     |     |  (105,219 | ) |
| Total changes from financing activities |     |   |  (335,574 | ) |     |     | 1,196,652 |   |
| Balance at the end of year              |     | $ |   861,078 |   |     |     | 1,196,652 |   |

| NOTE 13. | Employee Benefits |

The Company’s operations are in Taiwan (R.O.C.), where the Company contributes 6% of each employee’s monthly wages to the labor pension personal account at the Bureau of Labor Insurance in accordance with the provisions of the Labor Pension Act. Under these defined contribution plans, the Company is not required to bear the regulated or putative obligation subsequent to the payment of fixed-rate contribution. F-30

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The pension costs incurred from the contributions to the Bureau of Labor Insurance amounted to $248,684 and $243,352 for the years ended December 31, 2023 and 2022, respectively.

| NOTE 14. | Non-current Financial Liabilities at Fair Value Through Profit or 
 Loss                                                              |

|                                                                        |     |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:-----------------------------------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Financial liabilities designated at fair value through profit or loss: |     |   |              |     |     |              |
| Simple agreement for future equity                                     |     | $ |    1,707,248 |     |     |    1,433,555 |

The Company entered into several Simple Agreements for Future Equity (“SAFE agreements”) in 2023 and 2022, at