Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 333

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 333
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 |     | January 1, 2026    |
| IFRS 18 “Presentation and Disclosure in Financial Statements”                                |     | January 1, 2027    |
| IFRS 19 “Subsidiaries without Public Accountability: Disclosures”                            |     | January 1, 2027    |

As of the date that the unaudited condensed consolidated financial statements were authorized for issuance, the Company continues in evaluating the impact on its financial position and financial performance as a result of the initial adoption of the aforementioned standards or interpretations. The related impact will be disclosed when the Company completes the evaluation.

| NOTE 4. | Change in Accounting Policies |

Except the following accounting policies mentioned below, the accounting policies applied in these unaudited condensed financial statements are the same as those applied in the Company’s consolidated financial statements as of and for the year ended December 31, 2023. The income tax expenses have been prepared and disclosed in accordance with paragraph B12 of International Financial Reporting Standards 34, Interim Reporting. F-58

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Unaudited Condensed Consolidated Financial Statements Income tax expenses for the period are measured by multiplying together the pre-taxincome for the interim reporting period and the management’s best estimate of effective annual tax rate. This should be recognized fully as tax expense for the current period (and allocated to current and deferred taxes based on its proportionate size).

| NOTE 5. | Use of Judgements and Estimates |

When preparing these unaudited condensed consolidated financial statements, management undertakes several judgements, estimates and assumptions about recognition and measurement of assets, liabilities, income and expenses. The actual results may differ from these estimates. The significant judgments made by management in applying the Company’s accounting policies and the key sources of estimation uncertainty were the same as those described in the last consolidated annual financial statements. The only exceptions are the estimate of income tax expense which is determined in these unaudited condensed consolidated financial statements using the estimated average annual effective income tax rate applied to the pre-taxincome of the interim period (see Note 15). F-59

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

| NOTE 6. | Intangible Assets and Goodwill |

| Cost:                                    |     | Goodwill |           |     | Intangible assets 
 Computer          
 Software          |          |   |