Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 321

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 321
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-term borrowings.

| 2. | Fair value of financial instruments that are measured at fair value |

Fair value measurements are grouped into Levels 1 to 3 based on the degree to which the fair value is observable:

| • |     | Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for 
 identical assets or liabilities;                                                                        |

| • |     | Level 2 fair value measurements are those derived from inputs other than quoted prices included within                                 
 Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and |

| • |     | Level 3 fair value measurements are those derived from valuation techniques that include inputs for the 
 asset or liability that are not based on observable market data (unobservable inputs).                  |

| (i) | Fair value hierarchy |

|                                                            |     | December 31, 2023 |           |     |            |   |     |         |           |     |         |           |     |       |           |
|:-----------------------------------------------------------|:----|:------------------|----------:|:----|:-----------|:--|:----|:--------|----------:|:----|:--------|----------:|:----|:------|----------:|
|                                                            |     |                   |           |     | Fair Value |   |     |         |           |     |         |           |     |       |           |
|                                                            |     | Book Value        |           |     | Level 1    |   |     | Level 2 |           |     | Level 3 |           |     | Total |           |
| Financial 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 |     |            | — |