Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 315

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 315
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 tax assets as the recoverability was yet to be determined. F-36

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| (c) | Assessments by the tax authorities |

The Company’s major taxing jurisdiction is Taiwan. All Taiwan subsidiaries’ income tax returns have been examined and assessed by the Taiwan (R.O.C.) tax authorities through 2022. The income tax returns of Taiwanese entities are typically examined by the tax authorities and it is possible that a future examination will result in a positive or negative adjustment to the Company’s unrecognized tax benefits within the next 12 months; however, management is unable to estimate a range of the tax benefits or detriment as of December 31, 2023.

| NOTE 18. | Loss Per Share |

Basic and diluted loss per share is computed as follows:

| (i) | Loss attributable to common shareholders |

|                                          |     | 2023 |            |   |     | 2022 |            |   |
|:-----------------------------------------|:----|:-----|:-----------|:--|:----|:-----|:-----------|:--|
| Loss attributable to common shareholders |     | $    | (6,748,574 | ) |     |      | (9,057,030 | ) |

| (ii) | Weighted average number of common shares |

|                                                           |     | 2023 |            |   |     | 2022 |            |   |
| Issued ordinary shares at January 1                       |     |      | 78,079,203 |   |     |      | 76,544,095 |   |
| Effect of exercise of share options                       |     |      |          — |   |     |      |  1,240,429 |   |
| Effect of shares issued                                   |     |      |          — |   |     |      |    142,412 |   |
| Weighted average number of ordinary shares at December 31 |     |      | 78,079,203 |   |     |      | 77,926,936 |   |
| Basic and diluted loss per share                          |     |    $ |      (0.09 | ) |     |      |      (0.12 | ) |

The Company issued employee stock options in 2021, which were potential common shares. The Company excluded all potential common share from the diluted loss per share calculation