Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 305

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 305
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OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| 3. | Equity contributions: |

For the year ended December 31, 2024, key management personnel purchased 230,081 Class A Common Shares for a total cash consideration of US$1.62 million. The relevant statutory registration procedures have been completed ss of December 31, 2024.

| NOTE 24. | Pledged Assets |

|                                                                                       | Pledged assets |                                                             | Object |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:--------------------------------------------------------------------------------------|:---------------|:------------------------------------------------------------|:-------|:--|-------------:|:----|:----|-------------:|
| Restricted cash and time deposit (classified under other financial assets)            |                | Restricted cash                                             |        | $ |    5,397,240 |     |     |    4,869,858 |
| Restricted time deposits (classified under other financial assets-non-current assets) |                | Deposits for travel agency operation and credit card agency |        |   |      183,011 |     |     |      181,929 |
| 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 $16.6 million, and the relevant statutory registration procedures have been completed. Additionally, the Company entered into several SAFE agreements with the total amount of $2.5 million. |

| (c) | On August 8, 2025, the Company granted awards under its Share Incentive Plan for an aggregate of 1,361,279                                                                                                                                  
 Restricted Share Units (RSUs) and 5,011,898 Restricted Shares. There were 5