Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 343

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 343
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 |        63,661 |     |     |       50,458 |
| Other payables (classified under other non-current          
 liabilities)                                                |     |   |        44,735 |     |     |       55,456 |
| Total                                                       |     | $ |    14,182,584 |     |     |    8,767,067 |
| Non derivative financial liabilities measured at fair value |     |   |               |     |     |              |
| Non-current financial liabilities at fair value through     
 profit or loss                                              |     |   |             — |     |     |    1,707,248 |
| Total                                                       |     | $ |    14,182,584 |     |     |   10,474,315 |

| (b) | Measurement of fair values |

| 1. | Fair value of financial instruments that are not measured at fair value |

The Company considers that the carrying amounts of financial instruments measured at amortized cost, accounts payable, and other payables approximate their fair values due to the short-term maturities of such instruments. The fair value of long-term borrowings and preference share liabilities is measured as the present value calculated by discounting future cash flows with interest rates which are assumed to be applied to new borrowings with maturities similar to the remaining maturities of existing long-term borrowings.

| 2. | Fair value of financial instruments that are measured at fair value |

Fair value measurements are grouped into Levels 1 to 3 based on the degree to which the fair value is observable:

| • |     | Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for 
 identical assets or liabilities;                                                                        |

| • |     | Level 2 fair value measurements are those derived from inputs other than quoted prices included within                                 
 Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and |

| • |     | Level 3 fair value measurements are those derived from valuation techniques that include inputs for the 
 asset or liability that are not based on observable market data (unobservable inputs).                  |

F-69

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements

| (i) | Fair value hierarchy |

|                                                  |     | September 30, 2024 |           |