Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 327

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 327
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221 |
| Post-employment benefits     |     |   |  18,136 |     |   |   9,672 |
| Total                        |     | $ | 578,738 |     | $ | 383,893 |

F-46

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

| NOTE 25. | Pledged Assets |

The carrying values of pledged assets were as follows:

|                                                                                       | Pledged assets |                          | Object |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:--------------------------------------------------------------------------------------|:---------------|:-------------------------|:-------|:--|-------------:|:----|:----|-------------:|
| Restricted cash and time deposit (classified under other financial assets)            |                | Restricted cash          |        | $ |    4,869,858 |     |     |            — |
| Restricted time deposits (classified under other financial assets-non-current assets) |                | Deposits for travel      
 agency operation and     
 credit card agency       |        |   |      181,929 |     |     |       50,666 |
| Guarantee deposits paid (classified under other financial                             
 non-current assets)                                                                   |                | Deposits for credit card 
 agency and office        
 rental                   |        |   |      283,883 |     |     |      175,376 |
|                                                                                       |                | Total                    |        | $ |    5,335,670 |     |     |      226,042 |

| NOTE 26. | Subsequent Events |

| (a) | After the reporting date, the Company entered into several share subscription agreements with new investors         
 with the total amount of $7.12 million, and the relevant statutory registration procedures have not been completed. |

| (b) | Since the Company completed the fundraising with an accumulated amount of more than US$10 million as of                                                                                                                                                  
 June 6, 2024, the conversion criteria defined as an equity financing event in the SAFE Agreement have been met. With the agreement of the investors of the SAFE Agreement, the principal amount of $1.4 million will be converted into 285,861 shares of 
 Class A common share at the conversion price of $4.8975. The relevant statutory registration procedures have not been completed.                                                                                                                         |

| NOTE 27.