Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 320

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 320
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725 |     |     | 16,003,752 |

| 2. | Sensitivity analysis |

The Company’s exposure to foreign currency risk arises from the translation of cash, accounts receivable, other receivables, accounts payable and other payables that are denominated in foreign currency. If a 5% strengthening or weakening of the USD against the JPY and TWD, the Company’s net loss would have increased or decreased by $614,589 and $767,462 for the years ended December 31, 2023 and 2022, respectively.

| 3. | Foreign exchange gain and loss on monetary items |

Since the Company operates with multiple functional currencies, the information on foreign exchange gains and losses on monetary items is disclosed by total amount. For years 2023 and 2022, foreign exchange gain (loss) (including realized and unrealized portions) amounted to $71,170 and $(1,020,360), respectively.

| (d) | Interest rate analysis |

The following sensitivity analysis is based on the exposure to the interest rate risk of non derivative financial instruments at the end of the reporting period. Regarding assets with variable interest rates, the analysis is based on the assumption that the amount of assets outstanding at the reporting date was outstanding throughout the year. The rate of change is expressed as the interest rate increases or decreases when reporting to management internally, which also represents the Company management’s assessment of the reasonably possible interest rate change. If the interest rate had increased or decreased 0.25%, the Company’s net loss would have increased or decreased by $256 and $334 for the years ended December 31, 2023 and 2022, respectively, with all other variable factors remaining constant. This is mainly due to the Company’s borrowing at variable rates.

| (e) | Fair value information |

| 1. | Fair value of financial instruments that are not measured at fair value |

The Company considers that the carrying amounts of financial instruments measured at amortized cost, accounts payable, and other payables approximate their fair values due to the short-term maturities of such instruments. F-41

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The fair value of long-term borrowings and preference share liabilities is measured as the present value calculated by discounting future cash flows with interest rates which are assumed to be applied to new borrowings with maturities similar to the remaining maturities of existing the long