Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 292

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 292
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 to estimate the range of the tax benefits or detriment as of December 31, 2024.

| NOTE 18. | Loss Per Share |

Basic and diluted loss per share is computed as follows:

| (a) | Loss attributable to common shareholders |

|                                          |     | 2024 |             |   |     | 2023 |            |   |
|:-----------------------------------------|:----|:-----|:------------|:--|:----|:-----|:-----------|:--|
| Loss attributable to common shareholders |     | $    | (10,269,908 | ) |     |      | (6,748,574 | ) |

F-37

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued)

| (b) | Weighted average number of common shares |

|                                                           |     | 2024 |            |   |     | 2023 |            |   |
| Issued ordinary shares at January 1                       |     |      | 78,079,203 |   |     |      | 78,079,203 |   |
| Effect of shares issued                                   |     |      |  2,399,715 |   |     |      |          — |   |
| Effect of shares of capital collected in advance          |     |      |     13,717 |   |     |      |    906,020 |   |
| Effect of shares canceled                                 |     |      |   (240,437 | ) |     |      |          — |   |
| Effect of shares converted from SAFE agreements           |     |      |    163,238 |   |     |      |          — |   |
| Weighted average number of ordinary shares at December 31 |     |      | 80,415,436 |   |     |      | 78,985,223 |   |
| Basic and diluted loss per share                          |     |    $ |      (0.13 | ) |     |      |      (0.09 | ) |

| NOTE 19. | Financial Instruments |

| (a) | Categories of financial instruments |

| 1. | Financial assets |

|                                                           |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:----------------------------------------------------------|:----|:--|-------------:|:----|