Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 305

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 305
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     |           |  31,671 |   |     |              |       — |     |            |       — |     |       |  302,885 |   |
| Carrying value:                          |     |          |           |   |     |                   |          |   |     |           |         |   |     |              |         |     |            |         |     |       |          |   |
| Balance at December 31, 2023             |     | $        |   287,285 |   |     |                   |   10,887 |   |     |           | 184,017 |   |     |              |  97,135 |     |            |  91,244 |     |       |  383,283 |   |
| Balance at December 31, 2022             |     | $        |         — |   |     |                   |   49,322 |   |     |           | 196,157 |   |     |              |       — |     |            |       — |     |       |  245,479 |   |

| (a) | Details of the aforementioned intangible assets acquired from business combinations are provided in Note 5. |

| (b) | Goodwill from acquisition of PayNow Inc. has been assigned to PayNow cash-generating unit (“CGU”). 
 The Company’s goodwill has been tested for impairment at the end of the annual                     |

F-26

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

For the years ended December 31, 2023 and 2022, the Company did not recognize any impairment loss on goodwill.

| (c) | During the period ended at the fiscal year-end, the Company conducted                                                                                                                                                               
 an impairment assessment on the recoverable amount and used fair value less disposal costs as the basis for calculating the recoverable amount. In 2023, an impairment loss of $646 was recognized and reported under other losses. |

| NOTE 10. | Property, Plant and Equipment |

| (a) |

| Cost:                                         |     | Office    
 equipment |          |   |     | Leasehold    
 improvements |          |   |     | Others |         |   |     | Total |           |   |
|:----------------------------------------------|:----|:----------|---------:|:--|:----|:-------------|