Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 341

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 341
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| Financial liabilities not measured at fair value           |     |                   |           |     |            |   |     |         |           |     |         |           |     |       |           |
| Long-term borrowings                                       |     | $                 |   861,078 |     |            | — |     |         |   853,375 |     |         |         — |     |       |   853,375 |
| Preference share liabilities                               |     |                   | 2,067,326 |     |            | — |     |         | 1,983,197 |     |         |         — |     |       | 1,983,197 |
| Total                                                      |     | $                 | 2,928,404 |     |            | — |     |         | 2,836,572 |     |         |         — |     |       | 2,836,572 |

| (ii) | Valuation techniques and assumptions used in fair value measurement |

The fair values of non-publiclytraded financial instruments are mainly determined by using market approach. The fair value of the SAFE is based on the weighted average value of various scenario estimating the expected conversion value and payout amount, using the probability and timing of each outcome, and the risk-adjusted discount rate which is unobservable input.

| (iii) | Reconciliation of Level 3 fair value measurements |

The financial liabilities measured at Level 3 fair value were from SAFE agreements classified as financial liabilities at fair value through profit or loss. The reconciliation from the opening balances to closing balances for Level 3 fair values for the nine months ended September 30 was as follows:

|                                     |     | 2024 |            |   |
|:------------------------------------|:----|:-----|-----------:|:--|
| Balance at January 1                |     | $    |  1,707,248 |   |
| Settlement                          |     |      |   (100,000 | ) |
| Losses recognized in profit or loss |     |      |    259,418 |   |
| Conversion                          |     |      | (1,866,666 | ) |
| Balance at September 30             |     | $    |          — |   |

| (iv) | Transfer between levels of the fair value hierarchy |

There were no transfers between levels during the nine months ended September 30, 2024. F-70

OBOOK HOLDINGS INC.