Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 298

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 298
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 to make subjective judgments in determining the discount rate, the terminal growth rate, the independent cash flows, expected future revenue and expenses related to the CGU.

| (u) | Correction of immaterial errors |

Certain immaterial costs have been reclassified in the statement of profit or loss and other comprehensive income. Payment processing fees paid to the banks and third-party payment service providers directly related to the provision of its payment related services has been F-22

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) reclassified from “Marketing and sales” and “General and administrative” expenses to “Costs of revenue” to more appropriately reflect the nature of the costs. The following table summarizes the impact of these reclassifications.

| For the year ended December 31, 2023 |     | Impact of reclassifications 
 As previously               
 reported                    |            |   |     | Adjustments |          |   |     | As revised |            |   |
|:-------------------------------------|:----|:----------------------------|:-----------|:--|:----|:------------|---------:|:--|:----|:-----------|:-----------|:--|
| Costs of revenue                     |     | $                           | (4,950,522 | ) |     |             | (180,217 | ) |     |            | (5,130,739 | ) |
| Marketing and sales                  |     |                             | (2,631,709 | ) |     |             |  175,814 |   |     |            | (2,455,895 | ) |
| General and administrative           |     |                             | (3,365,105 | ) |     |             |    4,403 |   |     |            | (3,360,702 | ) |

| For the year ended December 31, 2022 |     | Impact of reclassifications 
 As previously               
 reported                    |            |   |     | Adjustments |          |   |     | As revised |            |   |
|:-------------------------------------|:----|:----------------------------|:-----------|:--|:----|:------------|---------:|:--|:----|:-----------|:-----------|:--|
| Costs of revenue                     |     | $                           | (3,207,050 | ) |     |             | (279,119 | ) |     |            | (3,486,169 |