Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 303

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 303
---
 2022 |
|:---------------------------------------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Cash on hand                                                               |     | $ |        6,500 |     |     |        5,907 |
| Bank Deposits                                                              |     |   |    4,879,489 |     |     |    2,574,927 |
| Total cash in the consolidated statement of financial position             |     |   |    4,885,989 |     |     |    2,580,834 |
| Contractually restricted cash                                              |     |   |    3,111,019 |     |     |            — |
| Total cash and restricted cash in the consolidated statement of cash flows |     | $ |    7,997,008 |     |     |    2,580,834 |

Contractually restricted cash was collected from PayNow payment processing services through web ATM and convenience store payment methods and deposited into the designated demand deposit accounts. This cash was subject to contractual restrictions on use, as agreed upon with the merchants. Accommodation fees collected on behalf of customers from the Company’s hospitality services were held in the Company’s demand deposit accounts, without a contractual obligation to keep those amounts in a separate demand deposit or to use the cash only for specified purposes. F-24

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) Refer to Note 20 and Note 21 for the disclosure of credit risk, currency risk and sensitivity analysis of the financial assets and liabilities of the Company. As of December 31, 2023 and 2022, no cash was pledged with banks as collaterals.

| NOTE 7. | Notes and Accounts Receivable |

|                     |     |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:--------------------|:----|:--|-------------:|:----|:----|-------------:|
| Notes receivable    |     | $ |        4,025 |     |     |            — |
| Accounts receivable |     |   |      353,356 |     |     |      617,617 |
| Total               |     | $ |      357,381 |     |     |      617,617 |

As of December 31, 2023 and 2022, the