Company: OWLS
Filing Date: 2025-01-24
Form Type: DRS/A
Source: 0000950123-25-000547
Chunk: 368

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-01-24
Form: DRS/A
Chunk 368
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 December 31, 
 2022         |             |
|:---------------------------------------------------|:----|:-----------|------------:|:----|:-----------|----------:|:----|:---------|:-----------|:--|:----|:---------------|:-------------|:--|:----|:---------------|----------:|:----|:-------------|------------:|
| Guarantee deposits received                        |     | $          |     833,050 |     |            |    86,500 |     |          | —          |   |     |                | —            |   |     |                |         — |     |              |     919,550 |
| Other current liabilities – receipts under custody |     |            | 575,515,937 |     |            | 6,589,849 |     |          | —          |   |     |                | (261,263,503 | ) |     |                |         — |     |              | 320,842,283 |
| Lease liabilities                                  |     |            |   5,599,246 |     |            |         — |     |          | (2,870,545 | ) |     |                | —            |   |     |                | 2,627,291 |     |              |   5,355,992 |
| Total liabilities from financing activities        |     | $          | 581,948,233 |     |            | 6,676,349 |     |          | (2,870,545 | ) |     |                | (261,263,503 | ) |     |                | 2,627,291 |     |              | 327,117,825 |

Trust funds are payments received on behalf of the customers and recorded as other financial assets. As the Company use of the Trust funds is restricted, the activity associated with changes in such amounts is not presented in the statement of cash flows. F-99

PayNow Inc. Notes to the Financial Statements (Continued)

| NOTE 17. | Related-party transactions |

Key management personnel compensation includes:

|                              |     | 2022 |           |
|:-----------------------------|:----|:-----|----------:|
| Short-term employee benefits |     | $    | 5,701,983 |
| Post-employment benefits     |     |      |    66,714 |
|                              |     | $    | 5,701,983