Company: OWLS
Filing Date: 2025-08-01
Form Type: DRS/A
Source: 0000950123-25-006894
Chunk: 274

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-08-01
Form: DRS/A
Chunk 274
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318 |   |     |       |   256,642 |   |

| 1. | Details of the aforementioned property, plant and equipment acquired from business combinations are provided in 
 Note 5.                                                                                                         |

F-27

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

| 2. | For the years ended December 31, 2024 and 2023, the Company recognized an impairment loss on property, plant                                               
 and equipment of $6,183 and $4,136, respectively, in relation to other equipment that was not in use and was subsequently disposed of for proceeds of nil. |

| (b) | Leasing arrangements-lessee |

| 1. | The Company leases various buildings and transportation equipment. Rental contracts are typically made for                                                                                                                                              
 periods of 1 to 5 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants; however, leased assets may not be used as collateral for borrowing 
 purposes.                                                                                                                                                                                                                                               |

| 2. | The carrying amount of                                           
 right-of-use assets and the depreciation charge were as follows: |

|                          |     |   | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:-------------------------|:----|:--|-------------:|:----|:----|-------------:|
| Buildings                |     | $ |    4,535,716 |     |     |      590,185 |
| Transportation equipment |     |   |       20,976 |     |     |       92,279 |
| Total                    |     | $ |    4,556,692 |     |     |      682,464 |

|                          |     | 2024         
 Depreciation 
 charge       |           |     | 2023         
 Depreciation 
 charge       |         |
|:-------------------------|:----|:-------------|----------:|:----|:-------------|--------:|
| Buildings                |     | $            | 1,075,143 |     |              | 710,213 |
| Transportation equipment |     |              |    46,972 |     |              |  39,381 |
| Total                    |     | $            | 1,122,115 |     |              |