Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 372

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 372
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 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    |     |        | 21,595,895 |     |              | 13.22 |
|        |     | $      | 53,085,494 |     |              | 32.50 |

| NOTE 20. | The nature of expenses |

| (a) | Depreciation of property, plant and equipment |

|                                  |     | 2022 |           |
|:---------------------------------|:----|:-----|----------:|
| Recognized in cost of revenues   |     | $    |         — |
| Recognized in operating expenses |     |      | 3,817,164 |
| Total                            |     | $    | 3,817,164 |

| (b) | Amortization of intangible assets |

|                                  |     | 2022 |        |
|:---------------------------------|:----|:-----|-------:|
| Recognized in cost of revenues   |     | $    |      — |
| Recognized in operating expenses |     |      | 34,676 |
| Total                            |     | $    | 34,676 |

| (c) | Employee benefits expense |

|                                                  |     | 2022 |            |
|:-------------------------------------------------|:----|:-----|-----------:|
| Salary                                           |     | $    | 14,949,002 |
| Labor and health insurance                       |     |      |    559,939 |
| Pension                                          |     |      |    684,645 |
| Others                                           |     |      |    754,716 |
| Total                                            |     | $    | 16,948,302 |
| Employee benefits expense summarized by function |     |      |            |
| Recognized in cost of revenues                   |     | $    |  1,216,775 |
| Recognized in operating expenses                 |     |      | 15,731,527 |
| Total                                            |     | $    | 16,948,302 |

| NOTE