Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 259

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 259
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 constitutes a part of the registration statement on Form F-1, summarizes material provisions of contracts and other documents included in the registration statement. Since this prospectus does not contain all of the information contained in the registration statement on
Form F-1, you should read the registration statement on Form F-1 and its exhibits and schedules for further information with respect to us and our Class A Common Shares.

Immediately upon the effectiveness of the registration statement on Form F-1, we will become
subject to periodic reporting and other informational requirements of the Exchange Act as applicable to foreign private issuers. Our annual reports on Form 20-F for the year ended December 31, 2025
and for all subsequent years will be due within four months after fiscal year-end in accordance with applicable SEC rules. We are not required to disclose certain other information that is required from U.S.
domestic issuers. Also, as a foreign private issuer, we are exempt from the rules of the Exchange Act prescribing the furnishing of proxy statements to shareholders and the board of directors of the Company, and our principal shareholders are exempt
from the reporting and short-swing profit recovery provisions contained in Section 16 of the Exchange Act.

Our SEC filings,
including the registration statement on Form F-1, are also available to you on the SEC’s website at http://www.sec.gov. Our Internet address is https://www.owlting.com/.

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INDEX TO FINANCIAL STATEMENTS

| Consolidated Financial Statements of OBOOK Holdings Inc. and subsidiaries for the Years Ended 
 December 31, 2024 and December 31, 2023                                                       |     | Page |     |
|:----------------------------------------------------------------------------------------------|:----|:-----|:----|
| Report of Independent Registered Public Accounting Firm                                       |     |      | F-2 |
| Consolidated Statements of Financial Position                                                 |     |      | F-3 |
| Consolidated Statements of Profit or Loss and Other Comprehensive Income (Loss)               |     |      | F-5 |
| Consolidated Statements of Changes in Equity                                                  |     |      | F-6 |
| Consolidated Statements of Cash Flows                                                         |     |      | F-7 |
| Notes to the Consolidated Financial Statements                                                |     |      | F-9 |

F-1

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors

Obook
Holdings Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated statements of