Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 318

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 318
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                          |     | $            | — |     | 1.2400~12.7988 |
| Weighted average of remaining contractual period |     |              | — |     |           0.54 |

F-38

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

| (d) | Expense recognized in profit or loss |

The Company incurred expenses of share-based arrangements as follows:

|                                                        |     | 2023 |   |     | 2022 |   |
|:-------------------------------------------------------|:----|:-----|:--|:----|:-----|:--|
| Expenses resulting from granted employee share options |     | $    | — |     |      | — |

The expenses of $973,532 were recognized in 2021, the year when the employee share options were vested.

| NOTE 20. | Financial Instruments |

| (a) | Categories of financial instruments |

| 1. | Financial assets |

|                                               |     |   | December 31, 
         2023 |     |     | December 31, 
         2022 |
|:----------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Measured at amortized cost:                   |     |   |              |     |     |              |
| Cash and restricted cash                      |     | $ |    7,997,008 |     |     |    2,580,834 |
| Notes receivable                              |     |   |        4,025 |     |     |            — |
| Accounts receivable                           |     |   |      353,356 |     |     |      617,617 |
| Other receivables                             |     |   |       61,404 |     |     |       15,948 |
| Other receivables – related parties           |     |   |       17,311 |     |     |       17,299 |
| Other financial assets (including current and 
 non-current)                                  |     |   |    5,335,670 |     |     |      226,042 |
| Total                                         |     | $ |   13,768,774 |     |     |    3,457,740 |

| 2. | Financial liabilities |

|                                                          |     |   | December 31, 
         2023