Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 260

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 260
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     |      |    (20,136 | ) |
| Net cash flows from financing activities                                  |     |      | 9,260,876 |   |     |      |  7,516,695 |   |
| Effect of exchange rate changes on cash and restricted cash               |     |      | 1,284,168 |   |     |      |    (31,128 | ) |
| Net increase in cash and restricted cash                                  |     |      |   724,750 |   |     |      |  5,416,174 |   |
| Cash and restricted cash at beginning of year                             |     |      | 7,997,008 |   |     |      |  2,580,834 |   |
| Cash and restricted cash at end of year                                   |     |    $ | 8,721,758 |   |     |      |  7,997,008 |   |

The accompanying notes are an integral part of these consolidated financial statements. F-8

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements

| NOTE 1. | Reporting Entity |

Obook Holdings Inc. was incorporated in the Cayman Islands on April 20, 2011. The registered office of the company is at the offices of Gold In (Cayman) Co., Ltd., located at Suite 102, Cannon Place, North Sound Rd., George Town, Grand Cayman, Cayman Islands. The principal executive office is located at 9F., No. 28, Wencheng Rd., Beitou Dist., Taipei City, Taiwan (R.O.C.). The company and its subsidiaries (collectively referred to as the “Company”) focus on using blockchain technology to provide innovative solutions to customers in various sectors, including financial services, hospitality, and e-commerce.The principal operating activities of the Company are described in Note 4(b).

| NOTE 2. | Basis of Preparation |

| (a) | Statement of compliance |

The consolidated financial statements have been prepared in accordance with IFRS Accounting Standards as issued by the International Accounting Standards Board (“IASB”). These consolidated financial statements were authorized for issuance by the Board of Directors on August 1, 2025.

| (b) | Basis of measurement |

The consolidated financial statements have been prepared on the historical cost basis except for financial liabilities at fair value through profit or loss (“FVTPL”).

| (c)