Company: OWLS
Filing Date: 2025-09-03
Form Type: F-1
Source: 0001193125-25-195057
Chunk: 290

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-03
Form: F-1
Chunk 290
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 consisted of the following:

|                                                                      |     | 2024 |             |   |     | 2023 |            |   |
|:---------------------------------------------------------------------|:----|:-----|------------:|:--|:----|:-----|-----------:|:--|
| Loss before income tax                                               |     | $    | (10,274,896 | ) |     |      | (6,787,967 | ) |
| Income tax calculated based on local statutory rate                  |     | $    |  (1,653,392 | ) |     |      | (1,175,582 | ) |
| Change in unrecognized temporary differences                         |     |      |     200,152 |   |     |      |    (15,176 | ) |
| Current-year losses for which no deferred tax assets were recognized |     |      |   1,367,559 |   |     |      |  1,168,802 |   |
| Non-deductible expenses                                              |     |      |      92,448 |   |     |      |     15,227 |   |
| Other                                                                |     |      |      (9,383 | ) |     |      |          — |   |
| Income tax benefit                                                   |     | $    |      (2,616 | ) |     |      |     (6,729 | ) |

| (b) | Unrecognized deferred tax assets |

Gross amount of deferred tax assets have not been recognized in respect of the following items.

|                                                |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:-----------------------------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Tax effect of deductible temporary differences |     | $ |      326,000 |     |     |      137,458 |
| Unused tax loss carryforward                   |     |   |    8,045,683 |     |     |    7,181,230 |
| Total                                          |     | $ |    8,371,683 |     |     |    7,318,688 |

F-36

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) The Income Tax Act of Taiwan (R.O.C.) and Japan allow net losses, as assessed by their respective tax