Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 142

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 142
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 consist of interest expenses on lease liabilities, interest expenses on trade financing and non-discretionary dividends of preference shares liabilities.

Income Tax Benefit

Our income tax benefit primarily consists of income taxes in the jurisdictions in which we do business. These jurisdictions have different
statutory tax rates. Accordingly, our effective tax rate will vary depending on the relative proportion of income derived in each jurisdiction, use of tax credits, changes in the valuation of our deferred tax assets, and liabilities and changes in
respective tax laws.

98

Result of Operations The following table sets forth a summary of our consolidated results of operations for the periods indicated, both in absolute amounts and as percentages of our revenues. This information should be read together with our consolidated financial statements and related notes included elsewhere in this prospectus.

|                                                                                                    |     | 2022    | For the year ended December 31, |   |     |       |        |   |     | 2023    |        |   |     |       |        |   |     |        |         |   |     | 2023    | For the nine months ended September 30, |   |     |       |        |   |     | 2024    |        |   |     |       |        |   |     |        |       |   |
|:---------------------------------------------------------------------------------------------------|:----|:--------|--------------------------------:|:--|:----|:------|-------:|:--|:----|:--------|-------:|:--|:----|:------|-------:|:--|:----|:-------|--------:|:--|:----|:--------|----------------------------------------:|:--|:----|:------|-------:|:--|:----|:--------|-------:|:--|:----|:------|-------:|:--|:----|:-------|------:|:--|
|                                                                                                    |     | US$’000 |                                 |   |     | % of  
 total |        |   |     | US$’000 |        |   |     | % of  
 total |        |   |     | % of   
 change |         |   |     | US$’000 |                                         |   |     | % of  
 total |        |   |     | US$’000 |        |   |     | % of  
 total |        |   |     | % of   
 change |       |   |
| Revenue                                                                                            |