Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 292

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 292
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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 revenue and operating results |

The reportable segments of the Company represent strategic business units that provide different products and services. Since each strategic business unit requires different technologies and marketing strategies, they are managed separately. F-47

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The Company’s operating segment information and reconciliation are as follows:

| For the year ended December 31, 2024                               |     | Payment |            |   |     | Hospitality |           |   |     |          |            |   |     | E