Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 121

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 121
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 Loss per share                                                                                     |     |                   |        |   |     |          |        |   |     |            |     |   |     |       |     |           |        |   |
| Basic and diluted loss per share                                                                   |     |                   |  (0.09 | ) |     |          |        |   |     |            |     |   |     |       |     |           |  (0.09 | ) |

See Notes to Unaudited Pro Forma Condensed Consolidated Financial Statements. 83

NOTES TO UNAUDITED PRO FORMA CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Basis of Presentation The unaudited pro forma condensed consolidated statements of profit or loss and other comprehensive income (loss) for the year ended December 31, 2023 presents pro forma effect to the Acquisition as if it had been completed on January 1, 2023. The unaudited pro forma condensed consolidated statements of profit or loss and other comprehensive income (loss) for the year ended December 31, 2023 has been prepared using, and should be read in conjunction with, the following:

The historical financial statements of OBOOK Holdings Inc. and subsidiaries and PayNow have been prepared in accordance with IFRS as issued by the IASB in both of their presentations and in the reporting currencies of United States dollars and New Taiwan dollars, respectively. Management has made significant estimates and assumptions in its determination of the pro forma adjustments. As the unaudited pro forma condensed consolidated financial statements have been prepared based on these preliminary estimates, the final amounts recorded may differ materially from the information presented. The pro forma adjustments reflecting the consummation of the Acquisition are based on certain currently available information and certain assumptions and methodologies that our management believes are reasonable under the circumstances. The unaudited condensed pro forma adjustments, which are described in the accompanying notes, may be revised as additional information becomes available and is evaluated. Therefore, it is likely that the actual adjustments will differ from the pro forma adjustments, and it is possible the differences may be material. We believe that our assumptions and methodologies provide a reasonable basis for presenting all of the significant effects of the Acquisition based on information available to our management at this time and that the pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma condensed consolidated financial statements. The unaudited pro forma financial information is not necessarily indicative of what the actual results of operations and financial position would have been