Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 303

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 303
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     |            | 143,693 |     |            | — |     |          |      — |   |     |        |      — |     |              |  1,707,248 |
| Lease liabilities                                       |     |            |  1,221,591 |     |            |       — |     |          | (763,225   | ) |     |                |   139,647 |     |            | —          |   |     |            | 133,954 |     |            |       — |     |            | — |     |          | (7,813 | ) |     |        |      — |     |              |    724,154 |
| Total liabilities from financing activities             |     | $          | 10,884,471 |     |            | 455,497 |     |          | (2,333,780 | ) |     |                | 9,502,006 |     |            | (1,058,899 | ) |     |            | 133,954 |     |            | 169,902 |     |            | — |     |          | (7,776 | ) |     |        | 15,172 |     |              | 17,760,547 |

Trust funds represent payments received on behalf of the customers and are recorded as other financial assets. As the Company’s use of these funds is restricted, any changes in these amounts are not reflected in the statement of cash flows. F-45

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

| NOTE 23. | Related-party Transactions |

| (a) | Parent company and ultimate controlling company |

Obook Holdings Inc. is the ultimate controlling party of the Company.

| (b) | Names and relationship of related parties |

| Name of related party |     | Relationship with the Company |
| Chun-Kai, Wang        |     | Key management of the Company |
| Chung-Han, Hsieh      |     | Key management of the Company |

| (c) | Significant transactions with related parties |

| 1. | Other receivables due from related parties |

| (d) Account                                |     | Relationship   |     | December 31, 
 2024         |   |     | December 31, 
 2023         |        |
|:-------------------------------------------|:----|: