Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 282

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 282
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 of all notices of shareholders’ meetings and other reports, communications, and information that are made generally available to our shareholders. The depositary will make such notices, reports and communications
available to holders of ADSs and will mail to all record holders of ADSs the information contained in any notice of a shareholders’ meeting received by the depositary from us.

Our SEC filings, including the registration statement on Form F-1, are also available to you on the
SEC’s website at http://www.sec.gov. Our Internet address is https://www.owlting.com/.

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INDEX TO FINANCIAL STATEMENTS

| Consolidated Financial Statements of OBOOK Holdings Inc. and subsidiaries for the Years Ended 
 December 31, 2023 and December 31, 2022                                                       |     | Page |       |
|:----------------------------------------------------------------------------------------------|:----|:-----|:------|
| Report of Independent Registered Public Accounting Firm                                       |     |      | F-2   |
| Consolidated Statements of Financial Position                                                 |     |      | F-3   |
| Consolidated Statements of Profit or Loss and Other Comprehensive Income (Loss)               |     |      | F-5   |
| Consolidated Statements of Changes in Equity                                                  |     |      | F-6   |
| Consolidated Statements of Cash Flows                                                         |     |      | F-7   |
| Notes to the Consolidated Financial Statements                                                |     |      | F-9   |
| Unaudited Condensed Consolidated Financial Statements of OBOOK Holdings Inc. and subsidiaries 
 for the Nine Months Ended September 30, 2024 and September 30, 2023                           |     |      |       |
| Unaudited Condensed Consolidated Statements of Financial                                      
 Position                                                                                      |     |      | F-51  |
| Unaudited Condensed Consolidated Statements of Profit or Loss and Other Comprehensive         
 Income (Loss)                                                                                 |     |      | F-53  |
| Unaudited Condensed Consolidated Statements of Changes in                                     
 Equity                                                                                        |     |      | F-54  |
| Unaudited Condensed Consolidated Statements of Cash Flows                                     |     |      | F-55  |
| Notes to the Unaudited Condensed Consolidated Financial                                       
 Statements                                                                                    |     |      | F-57  |
| Financial Statements of PayNow Inc. for the Year Ended December 31, 2022                      |     |      |       |
| Independent Auditor’s Report