Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 262

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 262
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 shares through private offering and the SAFE agreements entered into subsequent to December 31, 2024, as disclosed in Note 25, “Subsequent Events”, will be sufficient to fund its operations for at least one year from the issuance date of these financial statements. F-9

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

| NOTE 3. | Application of New and Revised IFRS as Issued by the IASB |

| (a) | Amendments to IFRSs and the new interpretation that are mandatorily effective for the current year. |

| New, Revised or Amended Standards and                                         
 Interpretations                                                               
 Amendments to IFRS 16 “Lease Liability in a Sale and Leaseback”               
 Amendments to IAS 1 “Classification of liabilities as Current or Non-Current” |     | Effective date per 
 IASB               
 January 1, 2024    
 January 1, 2024    |
|:------------------------------------------------------------------------------|:----|:-------------------|
| Amendments to IAS 1 “Non-current liabilities with                             
 covenants”                                                                    |     | January 1, 2024    |
| Amendments to IAS 7 and IFRS 7 “Supplier Finance Arrangements”                |     | January 1, 2024    |

The adoption of the aforementioned IFRSs did not have a material impact on the consolidated financial statements.

| (b) | New and revised standards, amendments and interpretations in issue but not yet effective. |

In preparing the accompanying consolidated financial statements, the Company has not adopted the following International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), Interpretations developed by the International Financial Reporting Interpretations Committee (“IFRIC”) or the former Standing Interpretations Committee (“SIC”) issued by the International Accounting Standards Board (“IASB”) (collectively, “IFRSs”).

| New, Revised or Amended Standards and                                                        
 Interpretations                                                                              
 Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its 
 Associate or Joint Venture”                                                                  
 Amendments to IAS21 “Lack of Exchangeability”                                                
 Amendments to IFRS 9 and IFRS 7 “Amendments to the Classification and Measurement of         
 Financial Instruments”                                                                       |     | Effective date per 
 IASB               
 Effective date to  
 be determined by   
 IASB