Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 365

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 365
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    |  5,599,246 |   |
| Change from financing activities:     |     |      |            |   |
| Payment of lease liabilities          |     |      | (2,870,545 | ) |
| Other changes:                        |     |      |            |   |
| New lease                             |     |      |  2,627,291 |   |
| Interest expense                      |     |      |    142,526 |   |
| Interest paid                         |     |      |   (142,526 | ) |
| Total liability-related other changes |     |      |  2,627,291 |   |
| Balance at the end of year            |     | $    |  5,355,992 |   |

| NOTE 8. | Other current liabilities |

|                        |     | December 31, 
 2022         |             |
|:-----------------------|:----|:-------------|------------:|
| Receipts under custody |     | $            | 320,842,283 |

Receipts under custody included payments received from customer payment transaction. NOTE 9. Employee benefits Defined contribution plan: 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. The pension costs incurred from the contributions to the Bureau of Labor Insurance amounted to $684,645 for the year ended December 31, 2022. F-95

PayNow Inc. Notes to the Financial Statements (Continued)

| NOTE 10. | Equity |

| (a) | Share capital |

|                                        |     | December 31, 
 2022         |            |
|:---------------------------------------|:----|:-------------|-----------:|
| Number of shares authorized            |     |              |  1,600,000 |
| Share capital authorized               |     | $            | 16,000,000 |
| Number of shares issued and fully paid |     |              |  1,600,000 |
| Share capital issued                   |     | $            | 16,000,000 |

As of December 31, 2022, the Company’s government registered total authorized capital amounted to $16,000,000, with $10 par value per share,