Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 351

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 351
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| (a) | Depreciation of property, plant and equipment |

|                                  |     | Nine months ended 
 September 30      |    2024 |     |     |    2023 |
|:---------------------------------|:----|:------------------|--------:|:----|:----|--------:|
| Recognized in cost of revenues   |     | $                 | 252,363 |     |     | 214,638 |
| Recognized in operating expenses |     |                   | 573,411 |     |     | 426,952 |
| Total                            |     | $                 | 825,774 |     |     | 641,590 |

F-77

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| (b) | Amortization of intangible assets |

|                                  |     | Nine months ended 
 September 30      |   2024 |     |     |   2023 |
|:---------------------------------|:----|:------------------|-------:|:----|:----|-------:|
| Recognized in cost of revenues   |     | $                 |  8,800 |     |     |  9,111 |
| Recognized in operating expenses |     |                   | 54,299 |     |     | 51,723 |
| Total                            |     | $                 | 63,099 |     |     | 60,834 |

| (c) | Employee benefits expense |

|                                                  |     | Nine months ended 
 September 30      |      2024 |     |     |      2023 |
|:-------------------------------------------------|:----|:------------------|----------:|:----|:----|----------:|
| Salary                                           |     | $                 | 3,925,037 |     |     | 3,943,452 |
| Labor and health insurance                       |     |                   |   326,390 |     |     |   328,039 |
| Pension                                          |     |                   |   186,155 |     |     |   184,060 |
| Others                                           |     |                   |   138,123 |     |     |   131,751 |
| Total                                            |     | $                 | 4,575,705 |     |     | 4,587,302 |
| Employee benefits expense summarized by