Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 299

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 299
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 2024 |     |     | December 31, 
         2023 |
|:---------------|:--------|:----|:---------------|:----|:--|-------------:|:----|:----|-------------:|
| Other payables |         |     | Key management |     | $ |    1,713,058 |     |     |    1,946,065 |

Borrowings from related parties are interest-free and repayable in one year.

| (d) | Key management personnel |

| 1. | Joint guarantee |

As of December 31, 2024 and 2023, the Company’s secure bank loans were guaranteed by key management personnel.

| 2. | Key management personnel compensation includes: |

|                              |     |   |    2024 |     |     |    2023 |
|:-----------------------------|:----|:--|--------:|:----|:----|--------:|
| Short-term employee benefits |     | $ | 704,698 |     |     | 560,602 |
| Post-employment benefits     |     |   |  25,052 |     |     |  18,136 |
| Total                        |     | $ | 729,750 |     |     | 578,738 |

F-46

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

| 3. | Equity contributions: |

For the year ended December 31, 2024, key management personnel purchased 230,081 Class A Common Shares for a total cash consideration of US$1.62 million. The relevant statutory registration procedures have been completed ss of December 31, 2024.

| NOTE 24. | Pledged Assets |

|                                                                                       | Pledged assets |                                                             | Object |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:--------------------------------------------------------------------------------------|:---------------|:------------------------------------------------------------|:-------|:--|-------------:|:----|:----|-------------:|
| Restricted cash and time deposit (classified under other financial assets)            |                | Restricted cash                                             |        | $ |    5,397,240 |     |     |    4,869,858 |
| Restricted time deposits (classified under other financial assets-non-current assets) |                | Deposits for travel agency operation