Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 330

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 330
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   |     | $ | 12,102 |     |     | 12,596 |
| Recognized in operating expenses |     |   | 66,359 |     |     | 68,153 |
| Total                            |     | $ | 78,461 |     |     | 80,749 |

| (c) | Employee benefits expense |

|                                                  |     |   |      2023 |     |     |      2022 |
|:-------------------------------------------------|:----|:--|----------:|:----|:----|----------:|
| Salary                                           |     | $ | 5,398,613 |     |     | 5,557,348 |
| Labor and health insurance                       |     |   |   426,515 |     |     |   446,734 |
| Pension                                          |     |   |   248,684 |     |     |   243,352 |
| Others                                           |     |   |   169,372 |     |     |   146,384 |
| Total                                            |     | $ | 6,243,184 |     |     | 6,393,818 |
| Employee benefits expense summarized by function |     |   |           |     |     |           |
| Recognized in cost of revenues                   |     | $ |   371,496 |     |     |   338,751 |
| Recognized in operating expenses                 |     |   | 5,871,688 |     |     | 6,055,067 |
| Total                                            |     | $ | 6,243,184 |     |     | 6,393,818 |

F-49

OBOOK HOLDINGS INC. AND SUBSIDIARIES

Unaudited Condensed Consolidated Financial Statements

For the nine months ended September 30, 2024 and 2023

F-50

OBOOK HOLDINGS INC. AND SUBSIDIARIES Unaudited Condensed Consolidated Statements of Financial Position September 30, 2024 and December 31, 2023 (Expressed in U.S. Dollars)

|                                                    |     |     |   Note |     |   | September 30, 
          2024 |     |     | December 31, 
         2023 |
|:---------------------------------------------------|:----|:----|-------:|:----|:--|--------------:|:----|: