Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 344

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 344
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 liabilities at fair value through profit or loss |     |                   |           |     |            |   |     |         |           |     |         |           |     |       |           |
| Liabilities from SAFE agreements                           |     | $                 | 1,707,248 |     |            | — |     |         |         — |     |         | 1,707,248 |     |       | 1,707,248 |
| Financial liabilities not measured at fair value           |     |                   |           |     |            |   |     |         |           |     |         |           |     |       |           |
| Long-term borrowings                                       |     | $                 |   861,078 |     |            | — |     |         |   853,375 |     |         |         — |     |       |   853,375 |
| Preference share liabilities                               |     |                   | 2,067,326 |     |            | — |     |         | 1,983,197 |     |         |         — |     |       | 1,983,197 |
| Total                                                      |     | $                 | 2,928,404 |     |            | — |     |         | 2,836,572 |     |         |         — |     |       | 2,836,572 |

| (ii) | Valuation techniques and assumptions used in fair value measurement |

The fair values of non-publiclytraded financial instruments are mainly determined by using market approach. The fair value of the SAFE is based on the weighted average value of various scenario estimating the expected conversion value and payout amount, using the probability and timing of each outcome, and the risk-adjusted discount rate which is unobservable input.

| (iii) | Reconciliation of Level 3 fair value measurements |

The financial liabilities measured at Level 3 fair value were from SAFE agreements classified as financial liabilities at fair value through profit or loss. The reconciliation from the opening balances to closing balances for Level 3 fair values for the nine months ended September 30 was as follows:

|                                     |     | 2024 |            |   |
|:------------------------------------|:----|:-----|-----------:|:--|
| Balance at January 1                |     | $    |  1,707,248 |   |
| Settlement                          |     |      |   (100,000 | ) |
| Losses recognized in