Company: OWLS
Filing Date: 2025-09-19
Form Type: F-1/A
Source: 0001193125-25-208098
Chunk: 155

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-09-19
Form: F-1/A
Chunk 155
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received of US$10,752 for leasing MPOS machines to merchants, an increase in advance receipts for share capital of US$10.8 million from equity fundraising pending completion of stock registration, advance receipts for preference share liabilities of $98,554 from the fundraising of the subsidiary, payment of lease liabilities of US$763,225 for leasing properties, proceeds from non-currentfinancial liabilities at FVTPL of US$430,000 from SAFE Agreements, payment of non-currentfinancial liabilities at FVTPL of US$300,000 for cash-outof SAFE Agreements, acquisition of equity interest in subsidiaries of US$1.5 million for gaining non-controllinginterests of PayNow with 46.44% shareholdings as phase two, and dividends paid to non-controllinginterest of US$20,136. Material Contractual Obligations Other than the ordinary cash requirements for our operations, our material cash requirements as of December 31, 2024, and any subsequent interim period primarily include lease liabilities, long-term borrowings, and preference share liabilities. The following table sets forth their details as of December 31, 2024:

| (US$)                                                    |     | Contractual cash 
 flows            |           |     | Within 1 year |           |     | 1-5 years |           |     | Over 5 years |   |
| Lease liabilities (including current portion)            |     |                  | 5,284,874 |     |               | 1,304,676 |     |           | 3,980,198 |     |              | — |
| Long-term borrowings (including current portion)         |     |                  | 1,228,579 |     |               |   394,775 |     |           |   833,804 |     |              | — |
| Preference share liabilities (including current portion) |     |                  | 2,069,929 |     |               |   436,844 |     |           | 1,633,085 |     |              | — |

Off-BalanceSheet Arrangements During the periods presented, we did not have any relationships with unconsolidated organizations or financial partnerships, such as structured finance or special purpose entities, which were established for the purpose of facilitating off-balancesheet arrangements. Internal Control over Financial Reporting We are a private company with limited accounting personnel and other resources to address our internal control over financial reporting. The process of designing and implementing an effective