Company: OWLS
Filing Date: 2025-09-24
Form Type: F-1/A
Source: 0001193125-25-213968
Chunk: 306

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-24
Form: F-1/A
Chunk 306
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,550,950 Class A Common Shares issued and registered on the Company’s register of members for vested RSUs and all Restricted Shares. As an independent valuation 
 report was not available as of the grant date, the grant-date fair value was determined at US$10.00 per share, consistent with the Company’s most recent private placement completed between April and                                      
 August 2025. Based on this valuation, the total estimated share-based compensation expense is US$60.6 million attributable to the RSUs and Restricted Shares, which is expected to be recognized over a                                     
 weighted-average vesting period of 2.6 years from the date of grant.                                                                                                                                                                        |

| NOTE 26. | Segment Information |

| (a) | General information |

The Company periodically reviews operating results, focusing on operating income generated by each segment. These operating results are used for resource allocation and/or performance assessment. The Company has five reportable segments, which are Payment services, Hospitality services, which include software services and platform services, E-commerceplatform, and Other. Payment service mainly provides payment solutions for customers, including payment gateway services and payout services. Hospitality services focus on offering hospitality-related products, including software services and platform services. Hospitality-related software services provide the subscription to the OwlNest PMS and the add-onroom fee F-47

OBOOK HOLDINGS INC. AND SUBSIDIARIES Notes to the Consolidated Financial Statements (Continued) collection services offered to the clients using OwlNest. Hospitality-related platform services that provide an OTA platform and offline platform services offering accommodation services. The e-commerceplatform primarily engages in selling products online. Other services consist of small OwlTing Blockchain Services projects in collaboration with the Taiwan government.

| (b) | Operating segments, segment revenue and operating results |

The reportable segments of the Company represent strategic business units that provide different products and services. Since each strategic business unit requires different technologies and marketing strategies, they are managed separately. The Company’s operating segment information and reconciliation are as follows:

| For the year ended December 31, 2024                               |     | Payment |            |   |     | Hospitality |           |   |     |          |            |   |     | E-commerce |            |   |     | Other |       |     | Total |             |   |
|:-------------------------------------------------------------------|:----|:--------|-----------:|:--|:----|:------------|----------:|:--|:----|:---------|-----------:|: