Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 324

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 324
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 |     |            | 1,370,000 |     |          | —          |   |     |                | — |     |            | — |     |          | — |     |            | 63,555 |     |              |        — |   |     |              |  1,433,555 |
| Lease liabilities                                       |     |            |  2,102,257 |     |            |         — |     |          | (689,001   | ) |     |                | — |     |            | — |     |          | — |     |            |        |     |              | (191,665 | ) |     |              |  1,221,591 |
| Total liabilities from financing activities             |     | $          | 12,071,877 |     |            | 5,588,984 |     |          | (6,657,575 | ) |     |                | — |     |            | — |     |          | — |     |            | 63,555 |     |              | (182,370 | ) |     |              | 10,884,471 |

Trust funds are payments received on behalf of the customers and recorded as other financial assets. As the Company use of the Trust funds is restricted, the activity associated with changes in such amounts is not presented in the statement of cash flows.

| NOTE 24. | Related-party Transactions |

| (a) | Parent company and ultimate controlling company |

Obook Holdings Inc. is the ultimate controlling party of the Company. F-45

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

| (b) | Names and relationship of related parties |

| Name of related party |     | Relationship with the Company |
| Chun-Kai, Wang        |     | Key management of the Company |
| Chung-Han, Hsieh      |     | Key management of the Company |

| (c) | Significant transactions with related parties |

| 1. | Other receivables due from related parties |

|                                            | Account |                | Relationship |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:-------------------------------------------|:--------|:---------------|:-------------|:--|-------------:|:----|:----|-------------:|
| Other receivables due from related parties