Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 301

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 301
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:--------------------------------------------------------------------------------------|:---------------|:------------------------------------------------------------|:-------|:--|-------------:|:----|:----|-------------:|
| Restricted cash and time deposit (classified under other financial assets)            |                | Restricted cash                                             |        | $ |    5,397,240 |     |     |    4,869,858 |
| Restricted time deposits (classified under other financial assets-non-current assets) |                | Deposits for travel agency operation and credit card agency |        |   |      183,011 |     |     |      181,929 |
| Guarantee deposits paid (classified under other financial                             
 non-current assets)                                                                   |                | Deposits for credit card agency and office rental           |        |   |      538,335 |     |     |      283,883 |
| Total                                                                                 |                |                                                             |        | $ |    6,118,586 |     |     |    5,335,670 |

| NOTE 25. | Subsequent Events |

| (a) | Effective in January 2025, PayNow was transferred from OwlPay Holdings to be directly held by OBOOK Holdings 
 Inc.                                                                                                         |

| (b) | After the reporting date, the Company entered into several share subscription agreements with new investors                                                                                                               
 with the total amount of $16.2 million, and the relevant statutory registration procedures have not been completed. Additionally, the Company entered into several SAFE agreements with the total amount of $2.5 million. |

| NOTE 26. | Segment Information |

| (a) | General information |

The Company periodically reviews operating results, focusing on operating income generated by each segment. These operating results are used for resource allocation and/or performance assessment. The Company has five reportable segments, which are Payment services, Hospitality services, which include software services and platform services, E-commerceplatform, and Other. Payment service mainly provides payment solutions for customers, including payment gateway services and payout services. Hospitality services focus on offering hospitality-related products, including software services and platform services. Hospitality-related software services provide the subscription to the OwlNest PMS and the add-onroom fee collection services offered to the clients using OwlNest. Hospitality-related platform services that provide an OTA platform and offline platform services offering accommodation services. The e-commerceplatform primarily engages in selling products online. Other services consist of small OwlTing Blockchain Services projects in collaboration with the Taiwan government.

| (b) | Operating segments, segment