Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 315

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 315
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 Weighted average number of common shares |

|                                                           |     | 2023 |            |   |     | 2022 |            |   |
| Issued ordinary shares at January 1                       |     |      | 78,079,203 |   |     |      | 76,544,095 |   |
| Effect of exercise of share options                       |     |      |          — |   |     |      |  1,240,429 |   |
| Effect of shares issued                                   |     |      |          — |   |     |      |    142,412 |   |
| Weighted average number of ordinary shares at December 31 |     |      | 78,079,203 |   |     |      | 77,926,936 |   |
| Basic and diluted loss per share                          |     |    $ |      (0.09 | ) |     |      |      (0.12 | ) |

The Company issued employee stock options in 2021, which were potential common shares. The Company excluded all potential common share from the diluted loss per share calculation because the effect of these potential common shares was anti-dilutive for the years ended December 31, 2023 and 2022.

| NOTE 19. | Share-based Payment |

| (a) | Employee stock options and share-based payments |

At the Board of Directors’ meeting on July 15, 2021, the Company issued the first employee stock option plan. The subscribers are entitled to current management and full-time employees before the date of granting the options. Details of the employee stock options of the Company are as follows:

|                          |     |         Equity-settled |
|                          |     | Employee stock options |
| Fair value at grant date |     |                973,532 |
| Number of shares granted |     |              6,575,327 |
| Contract term            |     |                2 years |
| Vesting conditions       |     |     Immediately vested |

F-37

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

| (b) | Determining the fair value of equity instruments granted |

The Company used the Black-Scholes pricing model in measuring the fair value of the share-based payment at the grant date. The measurement inputs were as follows:

|                             |     |                   2021 |
|                             |     | Employee stock options |
|