Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 345

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 345
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 profit or loss |     |      |    259,418 |   |
| Conversion                          |     |      | (1,866,666 | ) |
| Balance at September 30             |     | $    |          — |   |

| (iv) | Transfer between levels of the fair value hierarchy |

There were no transfers between levels during the nine months ended September 30, 2024. F-70

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| (c) | Risk management |

| 1. | Liquidity Risk |

The table below summarizes the maturity profile of financial liabilities, including principal and estimated interest payments.

| September 30, 2024                                       |     | Carrying 
 amount   |            |     | Contractual 
 cash flows  |            |     | Within 1 year |           |     | 1-5 years |           |     | Over 5 years |         |
|:---------------------------------------------------------|:----|:---------|-----------:|:----|:------------|-----------:|:----|:--------------|----------:|:----|:----------|----------:|:----|:-------------|--------:|
| Non derivative financial liabilities                     |     |          |            |     |             |            |     |               |           |     |           |           |     |              |         |
| Accounts payable                                         |     | $        |  1,475,106 |     |             |  1,475,106 |     |               | 1,475,106 |     |           |         — |     |              |       — |
| Other payables                                           |     |          |  2,449,194 |     |             |  2,449,194 |     |               | 2,345,741 |     |           |   103,453 |     |              |       — |
| Other payables to related parties                        |     |          |  1,754,264 |     |             |  1,754,264 |     |               | 1,754,264 |     |           |         — |     |              |       — |
| Lease liabilities (including current portion)            |     |          |  5,057,453 |     |             |  5,407,947 |     |               | 1,154,211 |     |