Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 275

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 275
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749,594 |

| 3. | For the years ended December 31, 2024 and 2023, the additions to right-of-use assets (excluding those acquired through business combinations) were $5,185,668 and $144,572, respectively. |

| 4. | Lease liabilities |

|                     |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:--------------------|:----|:--|-------------:|:----|:----|-------------:|
| Current portion     |     | $ |    1,177,303 |     |     |      656,039 |
| Non-current portion |     | $ |    3,789,208 |     |     |       68,115 |

| 5. | Additional lease information |

|                                                                                       |     |   |    2024 |     |     |    2023 |
|:--------------------------------------------------------------------------------------|:----|:--|--------:|:----|:----|--------:|
| Expenses relating to short-term leases                                                |     | $ |  36,364 |     |     |  17,192 |
| Expenses relating to low-value asset leases                                           |     | $ |  11,464 |     |     |   9,322 |
| Expenses relating to variable lease payments not included in the measurement of lease 
 liabilities                                                                           |     | $ | 166,351 |     |     | 168,886 |

F-28

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The reconciliation of lease liabilities to cash flows arising from financing activities was as follows:

|                                        |     |   |      2024 |   |     |     |      2023 |   |
|:---------------------------------------|:----|:--|----------:|:--|:----|:----|----------:|:--|
| Balance at the beginning of year       |     | $ |   724,154 |   |     |     | 1,221,591 |   |
| Change from financing activities:      |     |   |           |   |     |     |           |   |
| Payment of lease liabilities           |     |   |  (781,844 | ) |     |     |  (763,225 | ) |
| Total change from financing activities