Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 369

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 369
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| NOTE 18. | Pledged assets |

The carrying values of pledged assets were as follows:

| Pledged assets                                                             |     | Object                         |     | December 31, 
 2022         |             |
|:---------------------------------------------------------------------------|:----|:-------------------------------|:----|:-------------|------------:|
| Restricted cash and time deposit (classified under other financial assets) |     | Restricted cash in relation to 
 trust account                  |     | $            | 211,353,301 |
| Refundable deposits                                                        |     | Lease deposits                 |     |              |   2,502,100 |
|                                                                            |     |                                |     | $            | 213,855,401 |

| NOTE 19. | Segment Information |

| (a) | General information |

The Company operates and internally manages a single operating segment. This segment is mainly involved in providing payment and logistic services. The information on segment profit and loss, assets, and liabilities is consistent with the financial statements. Please refer to the Statement of Financial Position and Statement of Profit or Loss and Other Comprehensive Income for details.

| (b) | Product information |

Revenue from the external customers of the Company was as follows:

|                                                                          |     | 2022 |             |
|:-------------------------------------------------------------------------|:----|:-----|------------:|
| Revenues from payment gateway service                                    |     | $    | 107,311,189 |
| Revenue from logistic service                                            |     |      |  49,406,207 |
| Revenues from electronic invoicing system and other value-added services |     |      |   6,617,743 |
|                                                                          |     | $    | 163,335,139 |

| (c) | Geographic information |

Revenue from external customers and assets of the Company are mainly located in Taiwan.

| (d) | Major customers |

F-100

PayNow Inc. Notes to the Financial Statements (Continued) The major customers of the Company, which accounted for 10% or more of the total revenue for the year ended December 31, 2022, were as follows:

| Client |     | 2022   
 Amount |            |     | % of revenue |       |
|:-------|:----|:-------|-----------:|:----|:-------------|------:|
| ZEC    |     | $      | 31,489,599 |     |              | 19.28 |
| EPI