Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 349

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 349
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1. | Other receivables due from related parties |

| Account                                    |     | Relationship   |     | September 30, 
 2024          |   |     | December 31, 
 2023         |        |
|:-------------------------------------------|:----|:---------------|:----|:--------------|:--|:----|:-------------|-------:|
| Other receivables due from related parties |     | Key management |     | $             | — |     |              | 17,311 |

Other receivables are payments made by the Company on behalf of its related party in relation to other expenses. F-74

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

| 2. | Other payables to related parties |

|                                   | Account |                | Relationship |   | September 30, 
          2024 |     |     | December 31, 
         2023 |
|:----------------------------------|:--------|:---------------|:-------------|:--|--------------:|:----|:----|-------------:|
| Other payables to related parties |         | Key management |              | $ |           500 |     |     |       19,350 |

Other payables are payments made by the related parties on behalf of the Company in relation to lease deposits and other expenses.

| 3. | Borrowings from related parties |

|                | Account |                | Relationship |   | September 30, 
          2024 |     |     | December 31, 
         2023 |
|:---------------|:--------|:---------------|:-------------|:--|--------------:|:----|:----|-------------:|
| Other payables |         | Key management |              | $ |     1,753,764 |     |     |    1,946,065 |

Borrowings from related parties are interest-free and repayable in one year.

| (d) | Key management personnel |

| 1. | Joint guarantee |

As of September 30, 2024 and December 31, 2023, the Company’s secure bank loans were guaranteed by key management personnel.

| 2. | Key management personnel compensation includes: |

|                              |     | For the nine months 
 ended September 30  |    2024 |     |     |    2023 |
|:-----------------------------|:----