Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 294

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 294
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 The Company’s profitability trend had not yet fully stabilized. The remaining $8,045,683 of the tax losses were not recognized as deferred tax assets, as their recoverability had not yet been determined.

| (c) | Assessments by the tax authorities |

The Company’s primary taxing jurisdiction is Taiwan. The income tax returns of all Taiwan subsidiaries have been examined and assessed by the Taiwan (R.O.C.) tax authorities through 2023. Income tax returns of Taiwanese entities are routinely examined by the tax authorities, and it is possible that a future examination could lead to either a positive or negative adjustment to the Company’s unrecognized tax benefits within the next 12 months. However, management is unable 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