Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 392

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 392
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 the Company provided services that satisfy its obligation to the customer and when the payment is disbursed by the customer. NOTE 13. Financial instruments

| (a) | Categories of financial instruments |

| 1. | Financial assets |

|                                  |     | April 30, 2023 |             |
|:---------------------------------|:----|:---------------|------------:|
| Measured at amortized cost:      |     |                |             |
| Cash and restricted cash         |     | $              | 129,164,078 |
| Other financial assets – current |     |                | 183,239,194 |
| Refundable deposits              |     |                |   1,662,100 |
| Total                            |     | $              | 314,065,372 |

| 2. | Financial liabilities |

|                                               |     | April 30, 2023 |            |
|:----------------------------------------------|:----|:---------------|-----------:|
| Non-derivative financial liabilities:         |     |                |            |
| Accounts payable                              |     | $              |  1,627,519 |
| Other payables                                |     |                |  3,463,829 |
| Lease liabilities (including current portion) |     |                |  4,292,469 |
| Guarantee deposits received                   |     |                |    962,050 |
| Total                                         |     | $              | 10,345,867 |

| (b) | Liquidity risk |

The table below summarizes the maturity profile of financial liabilities, including principal and estimated interest payments.

| April 30, 2023                                |     | Carrying 
 amount   |            |     | Contractual 
 cash flows  |            |     | Within 
 1 year |           |     | 1-5 years |           |     | Over    
 5 years |   |
|:----------------------------------------------|:----|:---------|-----------:|:----|:------------|-----------:|:----|:-------|----------:|:----|:----------|----------:|:----|:--------|:--|
| Non-derivative financial liabilities          |     |          |            |     |             |            |     |        |           |     |           |           |     |         |   |
| Accounts payable                              |     | $        |  1,627,519 |     |             |  1,627,519